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About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for … of past due amounts. Consider providing adequate resources to cover potential salary increases. … Village of Monticello …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … that data, hardware and software may be lost or damaged by inappropriate use or access. Officials also did not … on a remote learning environment and administrative operations, protecting IT assets is critical. Find out how …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Newark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Grand Island Central School District - School District Website (S9-19-31)
… did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans … comprehensive budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear … includes our comment on an issue District officials raised in their response. … Determine whether the Grand Island …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Village of Pittsford – Board Oversight (2017M-51)
… 16, 2016. Background The Village of Pittsford is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. … realistically reflect the Village’s operating needs based on historical or other known trends. Monitor the level of …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background Monroe-Woodbury Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Lewiston-Porter Central School District – Financial Condition (2014M-202)
… financial condition for the period July 1, 2010 through June 6, 2014. Background The Lewiston-Porter Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Gowanda Central School District – Financial Management (2016M-368)
… Purpose of Audit The purpose of our audit was to review the District's financial … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal … District officials overestimated expenditures by a total of $6.2 million. The District did not use any appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Town of Brant – Justice Court (2014M-180)
… 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in … with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… 14 components at City Hall, such as accessible handles on interior office doors. Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Middletown – Payroll and Leave Benefits (2024M-26)
… to work and were paid for working. Establish City-wide payroll processing policies and written procedures that …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Opinion 92-8
… if the municipality is authorized by law to expend money for or to accomplish the object or purpose. Local …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 91-47
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … the contention "that such undue influence was exercised on the decedent as to have vitiated the execution of the … thereto. (69 AD2d at 440, 419 NYS2d at 156) Based on the above, we conclude that objections to the issuance of …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Opinion 92-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Accounts Payable Advisory No. 5
… when processing payments to vendors. Improper preparation of vouchers payable for USPS and related postal services may … with the meter, followed by a space, and then the date of the payment in the format MM/DD/YYYY (e.g., 12345678 … invoice number in the SFS, which helps avoid the rejection of a perceived duplicate payment. … Making Payments to the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOperational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction … changed in the review process, the transaction must be re-budget checked and be in a valid budget status prior to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminder