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Village of Morris – Fund Balance (2017M-58)
… the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. Background The Village of … both the general and water funds, the contingency budget line exceeded the maximum allowable amount each year by an … or other known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58DeRuyter Central School District – Financial Condition (2015M-119)
… the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; and the Town of Fabius in Onondaga County. The District operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… June 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park … Floral ParkBellerose Union Free School District Financial Management 2013M359 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Pomona – Financial Condition (2015M-272)
… The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2014 through July … the year when needed. The Board does not receive audited financial statements in a timely manner. Key Recommendations … Ensure that the independent auditor provides audited financial statements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt … $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… throughout the course of each project, which often span two or more fiscal years. Rather, the Administrator recorded …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Coldspring – Town Clerk Operations (2013M-137)
… to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through March … appropriations for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for … or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled her personal financial …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… works. In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … student information application by ensuring accounts were locked or disabled when an employee separated from the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Windsor – Financial Management (2025M-24)
… town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Opinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … terms of office of the officers of the local government (NY Const, art IX, §2; Municipal Home Rule Law, … referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 90-52
… in the minutes (see, e.g. Town Law, §§133, 236, 264, 265; General Municipal Law, §803). Town Law, §63 specifically …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Park Accessibility for People With Disabilities
… Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period … 8.5 million people, including nearly 1 million individuals with a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination for approximately 6 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesUnified Court System Bulletin No. UCS-276
… Confidential and Unrepresented employees (BU’s 86, 88, CT). Effective Date(s) The April 2019 UCS SLED payment may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawState Police Bulletin No. SP-242
… Officers Unit (BU17) who possess or obtain a recognized degree from an accredited and recognized college or university shall receive recognized degree pay. Pursuant to Chapter 337 of the Laws of 2019 which … Unit (BU62) who possess or obtain a recognized degree from an accredited and recognized college or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-242-2024-state-police-education-paymentDivision of Housing and Community Renewal Bulletin No. DH-11
… Advance Requirements Employees represented by BU 67 whose base annual salary is below the job rate for their current … Schedule, OSC will insert a row on the employee's Job Data page to reflect the Performance Advance (not to exceed … OSC will automatically insert a row in the employee's Job Data page to reflect the FIS amount appearing on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… manage the District’s financial condition? Audit Period July 1, 2019 – April 8, 2024 We extended the audit scope … long-term financial goals. Between fiscal years 2019-20 and 2023-24, the District’s appropriations increased $45.1 … to taxpayers and the District’s actual operational results during the audit period were over $118 million. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mState Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for Paycheck Reversal. Background: To maintain the efficiency of AC230 processing and ensure … The purpose of this bulletin is to notify agencies of the 2024 yearend processing schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Comptroller DiNapoli Releases Municipal Audits
… refuse and garbage fees to finance the city's waste and recycling services, but the council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits