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Fiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfFiscal Responsibilities of the Town Clerk Presentation
OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfFiscal Oversight Responsibilities of the Governing Board
This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdfNew Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
Town of Moira Fiscal Oversight and Selected Financial Operations 2016M350
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of … Village of Aurora Treasurers Duties and Information Technology 2014M107 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Inventory Controls
… Objective To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, … To determine whether the Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Factor Change for Fiscal Year 2020-2021. Affected … The purpose of this bulletin is to inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and accurate … records or adequately provide monthly reporting to the board reduced transparency, prevented it from properly …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsX.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing monies to the State … about customers is stored in the New York State Customer File, which consists of Centralized Corporate Customers and Local Customers . The use of the Customer File facilitates statewide reporting of the total …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… allocated $200 million to Pine Street Alternative Asset Management for opportunistic investments through its Emerging … and co-portfolio manager of Pine Street Alternative Asset Management. “We commend Comptroller DiNapoli's commitment to … About Pine Street Alternative Asset Management Pine Street Alternative Asset Management LP …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsState Agencies Bulletin No. 778
… taxes into PayServ, usually based on an invalid Form W-4 and/or Form IT-2104 that has been submitted by an … lower married rate. How many withholding allowances you claim (each allowance reduces the amount withheld). Whether … must contact the employee, request a new completed and signed W-4 or IT-2104 and any other applicable tax form, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… have not developed a formal, documented multiyear capital plan. The District developed a reserve plan that includes details regarding the anticipated use of reserve funds for a … statutorily allowed transfers between reserve funds to best align funds with long-term needs and/or use the funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177DiNapoli Releases Sunset Park Economic Snapshot
… and hire here. As we’ve seen in neighborhoods across the city, growth brings new challenges. Sunset Park is a dynamic … residents to the benefits of economic growth. The good news in the Sunset Park Economic Snapshot can be sustained … time that Sunset Park has vast potential to reclaim its history as a community to live and work,” said State Senator …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… savings, grow ridership, and efficiently execute capital improvements, according to State Comptroller Thomas … taken on heightened importance as federal threats over capital funding cloud future investments, which could force … years, may be one area to review for additional savings. Capital Budget DiNapoli has called on the MTA to be clear …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… was arraigned virtually before City of Middletown Justice Steve Brockett and released on her own recognizance. She is …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsAC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
AC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
https://www.osc.ny.gov/files/local-government/publications/pdf/AC2983.pdf