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Village of Richburg – Transparency of Fiscal Activities (2025M-116)
… [read complete report – pdf] Audit Objective Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial records and reports, and did … the Clerk-Treasurer file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetBarker Central School District – Payroll (2023M-19)
… calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment … as required. In addition, 10 employees were paid $26,297 for overtime without being required to seek preapproval per … governing the use of overtime and establish procedures for reviewing payroll to detect unusual payments or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. … property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the … were not supported. As a result, the property owner may have incorrectly received $80,126 in tax reductions. The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27County of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238LaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Belleville-Henderson Central School District – Financial Condition (2016M-46)
BellevilleHenderson Central School District Financial Condition 2016M46
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Village of Endicott – Budget Review (B4-14-7)
… electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The … tax levy limit set by statute. Key Recommendations Address the deficits in the water and sewer funds to avoid …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through … plan. The District does not have an effective process to identify all nonresident foster students receiving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterSUNY Bulletin No. SU-161
… Purpose To provide agencies with reporting instructions. Affected … Date(s) Employees in Bargaining Unit 08 may begin to be reported in Administration Pay Period 11L, paychecks dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsOpinion 90-39
… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide fire protection services to these properties. You … properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Reporting Regulation for Elected or Appointed Officials
… ending service in that title. (b) Completion of the standard work day and reporting resolution. In addition to … or appointed official shall establish, by resolution, a standard work day for each elective or appointive office or position using the standard work day and reporting resolution form provided by …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsUnified Court System Bulletin No. UCS-166
… Purpose To notify the Unified Court System of OSC’s automatic processing of the salary restorations and to provide instructions for miscellaneous adjustments not processed automatically. … To notify the Unified Court System of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsUnified Court System Bulletin No. UCS-319
… 2022 Unified Court System (UCS) Retroactive Security and Law Enforcement Differential Payment (SLED) increase. Affected Employees: Employees in the … criteria on 04/01/2022 and received the 2022 SLED Payment are affected. Background: Chapter 1 of the Laws of … 2022 Unified Court System UCS Retroactive Security and Law Enforcement Differential Payment SLED increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-319-retroactive-april-2022-ucs-sled-payment-increaseEDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-terms