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Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s … 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board of Trustees consisting of a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Equine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Mount Morris – Justice Court (2012M-129)
… Court assets to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations Perform … unexplained balances remitted to OSC JCF. Take action to close the former Justice’s bank account and any unidentified …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… and has approximately 2,800 residents. The Town receives landfill revenues that contributed to the accumulation of a …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General … York on October 28, 2019, as set forth in the Notice of Sale published in The Bond Buyer on October 22, 2019. The … its right to change, amend or cancel this scheduled sale of General Obligation Refunding Bonds. A copy of the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … January 1, 2012 through July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of … The purpose of our audit was to review the Supervisors financial records …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Indian River Central School District – Financial Condition (2016M-287)
… Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of … for the 2015-16 fiscal year totaled approximately $87.3 million. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Village of Afton – Claims Auditing and Disbursements (2023M-177)
… accounting software, paid with her personal credit card. The Village should not reimburse anyone other than … as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) monitored financial activity … [AFR].) As a result: The 2018 independent annual audit of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Farmingdale Union Free School District – Payroll (2024M-22)
… Did not budget for overtime separate from other payroll expenditures. As a result, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22About this Report – 2022 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Annual Comprehensive Financial Report …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportTown of West Seneca – Audit Follow-Up (2019M-195-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general management and oversight of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fIndustrial Development Agencies in New York State
… private companies to encourage local economic development. The goals of IDAs include increasing job opportunities and improving economic welfare within the municipality. Per state law, IDAs are required to report … the New York State Comptroller (OSC) that displays summary-level IDA data from fiscal years ending in 2018 to 2023. …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … revenue received by local governments to date, grouped by New York City and the rest of the state. Users can select a … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-statePennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer maintain detailed financial records and provide monthly financial … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Metered water revenue for the Town’s Napanoch Water District, which provides water … service to approximately 448 customers, totaled $201,621 for 2015. Key Findings Because Town officials were uncertain …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186McConnellsville Fire District – Financial Operations (2014M-19)
McConnellsville Fire District Financial Operations 2014M19
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19