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Minerva Central School District – Financial Condition Management (2020M-60)
… overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and annually … Unrestricted fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Village of Dering Harbor – Board Oversight (2020M-29)
Determine whether the Board provided adequate oversight of the Villages financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… located in the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … a thorough claims audit process and did not ensure that the Treasurer disbursed money only after Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Comptroller DiNapoli Releases School Audits
… Officials use informal, undocumented procedures that are not consistently applied. Auditors found that some … accrual balances to employees on an annual basis, there are no periodic reviews performed by a district official to … over cash receipts in the culinary arts department are properly designed; however, they were not operating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Exxon's Investors Call for Meaningful Climate Risk Plan
… of the New York State Common Retirement Fund (Fund), and the Church of England, are calling on ExxonMobil to … is extremely vulnerable to changes in climate regulation and consumer demand. Unlike its peers that have agreed to … the effort to limit global warming impacts their portfolio and share those results with investors, Exxon refuses to …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planState Comptroller DiNapoli Releases School District Audits
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … reserves which are also overfunded, having enough money to pay the average annual expenses for eight and 51 …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Housing Assistance – Federal Funding and New York
… 19,401 7,927 6,459 Essex County 421 175 Data not available Franklin County 931 195 568 Fulton County 782 77 431 Genesee … County 17,913 5,249 3,054 Montgomery County 1,553 514 148 Nassau County 9,327 4,151 3,676 New York County 40,724 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceOversight of Dam Safety
… Objective To determine if the Department of Environmental Conservation … (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements. This … To determine if the Department of Environmental Conservation …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyEmployee Qualifications, Hiring, and Promotions
… MTA, provides subway and bus services to New York City (NYC). MaBSTOA, a subsidiary of Transit, operates buses in … provisions of the Law and is subject to the rules of the NYC Municipal Civil Service Commission. As such, Transit … The resulting eligibility lists are provided to the NYC Department of Citywide Administrative Services (DCAS), …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Agencies Bulletin No. 550
… Federation and provides for a general salary increase and an increase to certain other earnings. Effective Date(s) … employees and for employees on a Workers’ Compensation Leave (with a Reason code of WDL , WSP , or WPS ). OSC will … following messages: Salary Below Minimum Position and Job do not match The following Control D-Reports will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicUnified Court System Bulletin No. UCS-350
… 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT SOS Senior Officer Series Differential DR, F8, SY, 87 Agency … submitted in Administration Pay Period 1L. Earnings Code: SOS, LOC or LMH Effective Date: 03/27/2025 OT Eff Date: … An employee who otherwise qualifies for the April 2025 SOS, LOC or LMH payment but is on an approved Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesCopenhagen Central School District – Financial Condition (2016M-142)
… District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with approximately 460 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Brunswick Central School District – Financial Condition (2014M-002)
… period July 1, 2010 through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill … Brunswick Central School District Financial Condition 2014M002 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002State Comptroller DiNapoli Releases Municipal Audits
… was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a timely … included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Find out …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-250
… in the Administration Lag Pay Period 6L Check Dated 07/02/2025. OSC will process this payment via direct deposit. … eligible for the Non-Pensionable Lump Sum Payment: On 10/03/2024, employees must: Be in one of the following … bargaining units: APSU (31) CO/NCO (17) CSEA (02, 03, 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) PEF (05) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersState Police Bulletin No. SP-253
… who require an adjustment. Affected Employees: Employees in the State Police Investigators Unit (BCI – BU62) who meet … Per Chapter 182 of the Laws of 2025, employees in the Bargaining Unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioState Comptroller DiNapoli Releases Municipal Audits
… disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved by the … 60 claims totaling $163,940 approved by the board. Except for minor issues auditors discussed with district officials, … the claims were mathematically correct, supported and for valid district purposes. There were no recommendations as …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Fiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statistics