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XVI.3.K Interim Reporting – XVI. Financial Reporting
… unusual, or infrequently occurring items; (b) significant effects of changes in accounting principles or practices from … estimates that are material to the interim period and the effects of any adjustments made to prior interim periods in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingTown of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance with Town policy, statutory requirements and … 2023, through August 6, 2024. Audit Summary Town officials did not always solicit competition in accordance with the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Opinion 89-64
… v Wilson , 308 NY 605; Merritt Meridian Const. Corp. v Gallagher , 96 AD2d 933, 466 NYS2d 381). We believe that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing our recommendations in the audit report … the City of Mount Vernons City progress as of JulyAugust 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fVillage of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Earnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , which is used to determine … FAE calculation. Earnings Period Earnings Limit April 1, 2024 – March 31, 2025 $345,000 April 1, 2023 – March 31, 2024 $330,000 April …
https://www.osc.ny.gov/retirement/members/earnings-limitsOpinion 2006-9
… Whether the proposed transfer would constitute a sale for purposes of town law and be subject to the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Overview – XI. Procurement and Contract Management
… State agencies use the Statewide Financial System (SFS) Customer Contracts Module to record these types of State … In addition, they must be registered in the New York State Customer File and assigned a Customer ID. It is the responsibility of the State agency to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… in village funds over the course of at least 19 years, New York State Comptroller Thomas P. DiNapoli, Steuben County … all felonies. She was arraigned before Judge Chauncey Watches of Steuben County Court and $20,000 in bail was set. …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceII.3 Overview – II. New York State Financial Accounting
… system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget … State Finance Law. More specifically, these refer to the Governor's constitutionally-mandated annual submission to the … system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively … general and highway funds had a total of $8.3 million in fund balance as of December 31, 2024 ($8 million in the … The Board did not effectively manage the general and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63County of Oneida – County Clerk (2025M-110)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110XV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which operate … The Fiscal Year period in the Statewide Financial System SFS is April 1 March 31 the State Fiscal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodBus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, … issued on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the requirements of Article … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followTown of East Hampton - Budget Review (B20-7-10)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Privacy and Security of Student Data (Follow-Up)
… recommendations included in our initial audit report, Privacy and Security of Student Data (Report 2021-S-29 ). … follows all laws and regulations regarding the safety and privacy of students’ data and is monitoring New York State … with the legislation and regulations that govern data privacy and security. The audit covered the period from March …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followSales Tax Vendor Registration Practices
… to ensure that persons who are required to register as sales tax vendors, including those with no physical presence … 1, 2018 to August 5, 2020, as well as applications for sales tax registration received by the Department from June … more than 40 State and local taxes, including the sales and use tax. Provisions of State Tax Law (Law) impose a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesPreferred Source Contracting (Follow-Up)
… as meeting program requirements. Finally, we found in the case of NYSID, the program was extremely vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followDiNapoli Announces Latest Fiscal Stress Scores
… in each category of stress, according to a report released today by State Comptroller Thomas P. DiNapoli. These … stress.” The villages of Chateaugay (Franklin), Huntington Bay (Suffolk), Kaser (Rockland), and Liberty (Sullivan) were … to 8.5% in 2024, it was still well below the double-digit rates seen from 2020 to 2022. The number of towns designated …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scores