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Town of Danby – Audit Follow-Up (2022M-8-F)
… of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for collecting and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… fund balance or ensure annual audits were completed. More real property taxes were assessed than necessary to fund …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Friendship Central School District – Fund Balance and Reserves (2022M-55)
… properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… detailed each reserve’s funding and use. As a result, more real properly taxes were levied then necessary to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Brockport Central School District - Financial Management (2023M-107)
… to appropriate fund balance and reserves and increase real property taxes by 13 percent to close projected budget …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Sidney – Financial Activities (2023M-14)
… ensure the airport is self-sufficient. Collect delinquent real property taxes. Maintain proper accounting records and …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Sherburne-Earlville Central School District – Financial Management (2024M-61)
… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Opinion 88-12
… MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive Bidding (need for where … provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal cooperation agreement for services) … VILLAGE LAW, §4-412: A village may provide for refuse collection services on a cooperative basis either by jointly …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 2004-6
… (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE … historical society to use an unneeded portion of a village building without consideration. A village may, however, enter … society to use the unneeded space in a municipal building, without payment of cash rent, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6City of Yonkers – Budget Review (B24-6-6)
… in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed budgets for the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … City of Oswego , Town of Owego , Town of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Financial Reporting and Asset Allocation
… June | May | April | March | February | January 2014 December | November | October | September | … 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… is doing what is needed to prepare for a future with lower carbon emissions. The future success of the company, and its … we are committed to supporting the transition to a low carbon economy. We need more transparency and reporting from … to the risks and opportunities presented by the low carbon transition.” “These resolutions are especially …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureInvestors: Exxon Needs to Step Up on Climate Change
… of the New York State Common Retirement Fund (Fund), and the Church of England, called on ExxonMobil to agree to … proposals have won a majority at two energy companies and record high votes at several others. "Exxon’s stance, in … of investor concern over climate change, is shortsighted and puts shareholders’ investments in jeopardy," DiNapoli …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeTown of Hornellsville – Financial Management (2025M-102)
… and Town Clerk Operations (2014M-21), released in May 2014. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… the Board provided adequate oversight of procurement and claim processing. Key Findings The Board did not: Seek … approximately $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 … for Technology: Circumvented the procurement policy and ordered various items online totaling $71,226 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mRequest Direct Deposit Delete Reversal - Job Aid
PayServ 9.2 is using the new online forms feature available in PeopleSoft for the request a Direct Deposit Delete/Reversal process.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/request-direct-deposit-delete-reversal.pdf