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Oversight of the Pesticide Reporting Law (2017-S-57)
To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) pesticide reporting database from self-reported ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s57.pdfReport on the State Fiscal Year 2011-12 Enacted Budget, May 2011
The severity of the recent major recession and the fragile economic recovery have made forecasting difficult for states.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2011-12.pdfDiscretionary Thresholds - State Finance Law
This chart summarizes discretionary thresholds, Contract Reporter requirements, and the Office of the State Comptroller (OSC) pre-approval requirements
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi2-a-state-finance-law-thresholds.pdfTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 2,955, town officials budgeted a total of $1.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Otselic Valley Central School District – Procurement (2022M-58)
… (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key … officials did not always seek competition to procure goods and services not subject to competitive bidding. Out of … and did not help ensure officials sought competition for goods and services. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58NYS Travel Information
… and Regulations . Disclaimer: "The regulations on this web site are an unofficial version of the Official … 132-S : Employee Report of Travel Expenses and Claim for Payment AC 160-S : Statement of Automobile Travel AC 1099-S : …
https://www.osc.ny.gov/state-agencies/travelSaranac Fire District – Board Oversight (2025M-139)
… Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 fiscal years. Understanding the … performing annual audits, receiving State contract pricing for purchases and auditing and approving claims. As a … that the District only incurred necessary costs and paid for goods and services that were for appropriate District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 2,635, town officials budgeted a total of $2.6 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30What's New
… about the latest changes and initiatives for reporting unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… to our brochure, Responding to an OSC Audit Report, which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Harrison Central School District - Financial Condition (2018M-260)
Determine whether the Board and District officials adopted budgets with reasonable estimates
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 844, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Board members did not maintain supporting documentation for the audit work performed or identify cash receipts and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31City of Mechanicville – Separation Payments (2025M-59)
… separation payments were accurate? Audit Period January 1, 2022 – September 30, 2024 Understanding the Audit Area When … as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59Response Planning for Unexpected Events
… reassesses and revises its plans or procedures in response to actual unexpected events. This audit covered … open until the event is resolved. In all significant emergency situations that have the potential to disrupt or … communications via email, customer reports/letters, phone calls, social media, and executive correspondence. Once a …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsPlanning Resources
… Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources Financial Data for Local Governments Open Book New York - … Tax Cap, Constitutional Tax Limit, debt and multiyear financial information. Open Book New York - State Payments …
https://www.osc.ny.gov/local-government/resources/planning-resourcesTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 1,665, Town officials budgeted a total of $2.3 million for the general fund and highway fund appropriations in … an audit of the Supervisor’s financial records and reports for fiscal year 2024 through an Audit Committee, not by the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Operational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … Comptroller OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesTown of Spencer – Procurement (2025M-100)
… (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – September 30, … A town board and town officials should seek competition for purchases to help ensure the town is receiving the … quality goods and services at the lowest price possible for taxpayers, while also preventing conflicts of interest …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 92, Town officials budgeted a total of $932,000 for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,343, Town officials budgeted a total of $1.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35