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Town of Owasco – Financial Management and Procurement (2021M-70)

… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … services and playground equipment were procured in a manner to ensure the prudent and economical use of … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

Town of Yorkshire – Financial Management (2021M-109)

… reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and … reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Lake Pleasant Central School District - School District Website (S9-19-36)

… documents to make informed decisions. Officials did not post: The final annual budget and audit reports. … of the District’s fiscal decisions. Key Recommendations Post the final annual budget and audit reports. Post the comprehensive budget-to-actual results and an …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… are properly administering select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of … lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… Determine whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked effective procedures to ensure water and … Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were not …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Greenville Fire District - Fixed Assets (2019M-223)

… totaling $145,398 during our audit period, the District does not have a comprehensive policy or procedures to … fixed assets. The District’s inventory list did not contain identifiable information for each asset including …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

Town of Andover – Audit of Claims (2013M-388)

… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …

https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388

State Agencies Bulletin No. 180

… about a new Reveal report and to provide instructions for agencies Affected Employees Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the combined … exceeds 100%. Effective Date Immediately OSC Actions For each pay period, OSC will produce a Reveal report, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positions

Town of Washington – Information Technology (2013M-164)

… plan in place there is an increased risk that Town data, hardware and software systems may be lost or damaged by … access and use, or disaster. The Board has not adopted a breach notification policy. By failing to adopt an information breach notification policy, in the event that private …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Vestal – Capital Acquisitions (2013M-78)

… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

North Syracuse Central School District – Professional Services (2022M-34)

… of the taxpayers. District officials: Paid $1.2 million to six professional service providers without seeking … competition. Used a request for proposals (RFP) process to select certain professional service providers many years … Update the procurement policy to specify when and how frequently officials should issue professional service …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Little Flower Union Free School District – Fixed Assets (2022M-78)

… report - pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials properly recorded and accounted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… leave many needs unaddressed. As the MTA moves forward with the program it must be fully transparent on how the …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

State Agencies Bulletin No. 2128

… qualified employees to set aside up to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum monthly amount currently … vehicle transportation and transit passes. Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parking

XVIII.1 Capital Projects – XVIII. Capital Projects

… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial … enter individual capital projects in the SFS.  The purpose of Budget Bulletin E-1196 is to provide stakeholders with …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcip

City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August 2024, in implementing our recommendations in the audit report City of North Tonawanda – Financial Condition (2020M-90), released in …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

Audits of Local Governments: About Our Audits

… States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the following: … Independent peer reviewers organized by the National State Auditors Association completed an external peer review of the … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Maine Endwell Central School District – Budget Review (B4-13-14)

… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … There are no recommendations for this budget review. … Maine Endwell Central School District Budget Review B41314 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

CUNY Bulletin No. CU-735

… is to notify agencies of an automatic dues increase for employees represented by IBT, Local 237 in Bargaining Unit TT. Affected Employees Employees represented by IBT, Local 237 in Bargaining Unit TT are affected. Effective Dates Changes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevator