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Town of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309City of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Newburgh – Budget Review (B6-13-21)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Lockport -- Budget Review (B7-1-14)
… is adequate if CBAs are approved and potential retirements occur. The Common Council should ensure police …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … Entering New Begin and Expire Dates for SFS Amendment Transactions …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemNewfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… or Support Terrorism." This order prohibits New York State Business Units from doing business with terrorists and terrorist organizations. The … Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … has the duty to execute the bonds, and to issue checks for the payment of principal and interest, but … two of §802 (General Municipal Law, §803[2]). A bond issued by a fire district is a "contract" because it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-8NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) 2026-27. Employers’ average … rates will increase from 16.5% to 17.6% of payroll for the Employees’ Retirement System (ERS) and from 33.7% to …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Key Findings District officials stated there was no audit committee active at the District. The District has not … logs. Key Recommendations Annually appoint an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… had increases, including Westchester, where its tax rate increase in August of 2019 boosted year-over-year … needs to step up and provide financial help to those hit hard by this virus. Without action, communities may need …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… user accounts and developed an information technology (IT) contingency plan. Key Findings District officials did not … manage network user accounts or develop a written IT contingency plan that details how District officials would … IT systems, and the lack of a comprehensive written IT contingency plan impairs the District’s ability to recover …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationReal Property Tax Cap - Local Governments
… Find Real Property Tax Cap Information for Local Governments …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsDiNapoli Announces Fiscal Stress Scores
… Thirty local governments in New York State ended 2020 in some form of fiscal stress, … releases fiscal stress scores on municipalities (excluding New York City) twice a year. The latest round of scores … with non-calendar fiscal years were in stress. “New York’s local governments have overcome some major fiscal …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal … that all cash had actually been deposited. Town of Ithaca – Information Technology (Tompkins County) Town … audits of Chestertown Volunteer Fire Company Town of Ithaca and the Town of Smithtown …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Fire District – Financial Condition (Onondaga County) The board did not ensure that financial reports it received were timely, accurate, and contained the necessary information it needed to properly monitor the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits