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Public Welfare – 2023 Financial Condition Report
… The average number of FA recipients increased for the first time in nine years, by 8.4 percent to 175,761 in SFY … fiscal years, spending for SNAP, formerly known as the Food Stamp Program and funded by the federal government, has … current food prices and trends in what recipients buy and eat increased SNAP benefits by 21 percent. Last October, SNAP …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established adequate controls over the following financial management functions: cash and grant … payroll, and financial planning and budgeting. The audit covers from April 1, 2010, through September 26, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesFinancial Condition and Outlook
… determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health … Studies, School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about … determine the financial condition of the State University Hospital of Brooklyn Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookSchenectady County – Investment Program (2025M-5)
… from no interest to 2.8 percent interest. Audit Summary While the County’s investments were generally legal, safe and liquid, County officials did not develop and manage a comprehensive investment program. Officials also did not monitor investments, formally solicit interest rate …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5State Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … to ensure all collections were accurately accounted for and discrepancies could be properly identified. As a … report in November 2018 identifying certain opportunities for improvement related to the collection of season passes …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Union Street capital project that may require additional funds of approximately $1.3 million, the city estimates, to …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Company – Board Oversight of Financial Operations (Ontario County) Auditors determined Citizens Hose Company did not … detection by officials. As a result of the audit, the former Citizens Hose Fire Company treasurer pleaded guilty … network and application user accounts were not properly managed. Auditors also determined no disaster recovery plan …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Broome County) The board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement policy. The March 2017 credit card bill included a $288 charge for the supervisor's … town for this personal credit card charge. Auditors also found 11 purchases totaling over $6,600 that did not have the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, 2023, through … from before the audit period through March 31, 2023. The second Treasurer (Treasurer B) held the position from April …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightTaberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… Fire Company (Company) Board of Directors (Board) and Treasurers ensure financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … Did the Taberg Volunteer Fire Company Company Board of Directors Board and Treasurers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Rushville Hose Company, Inc. – Financial Oversight (2026M-16)
… The Treasurer submitted monthly reports, with detailed bank account balances and monthly income (revenue) and … before they were paid. Furthermore, we reviewed 53 debit card purchases totaling $10,323 that exceeded $100 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/22/rushville-hose-company-inc-financial-oversight-2026m-16Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… made timely deposits after collection. When Town funds are not deposited in a timely manner, there is an increased risk that Town funds could be lost, stolen or misappropriated. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Opinion 91-50
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …
https://www.osc.ny.gov/legal-opinions/opinion-91-50New York Local Government Assistance Corporation
… ( [email protected] ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance … All Prior Meetings Board of Directors Date Agenda Meeting Notice Adopted Minutes June 9, 2022 Agenda Meeting Notice June 25, 2021 Agenda Meeting Notice June 25, 2021, …
https://www.osc.ny.gov/debt/lgacTown of Victory – Justice Court (2013M-66)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, … of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our … of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66DiNapoli Statement on NYC's 2025 Budget Modification
… revenue and cost savings will allow the city to restore funding for two police classes that were canceled …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… New York State (NYS) established the Statewide Financial System Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewII.2 New York State Accounting Policies – II. New York State Financial Accounting
… shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual … shall be required 1 to audit all vouchers before payment and all official accounts 2 to audit the accrual and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesUse of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, … the issues identified in our original audit. Of the three recommendations contained in our initial audit report, … To determine the extent of implementation of the three recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-follow