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Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District District Board of Education Board and officials properly managed the Districts capital project project that includes building improvements and safety upgrades
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50City of North Tonawanda - Financial Condition (2020M-90)
Determine whether the Mayor and City Council adopted realistic budgets that were structurally balanced routinely monitored financial operations and took appropriate actions to maintain the Citys fiscal stability
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Webb Union Free School District – Financial Management (2022M-53)
… complete report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board … realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53State Agencies Bulletin No. 1276
… and an Action/Reason code of Leave of Absence/L27 (LEG 27th Statutory Pause). OSC will automatically insert an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersDiNapoli: NYC Budget Benefits From Stronger Economy
… with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, … in FY 2015 and by a similar amount in FY 2016. Mayor de Blasio has also proposed increasing the city’s ten-year …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyOpinion 90-5
… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … authority to increase the number of trustees and if so by what procedure and for what term the new trustees would be appointed …
https://www.osc.ny.gov/legal-opinions/opinion-90-5State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… budget and release an analysis in the coming weeks." Track state and local government spending at Open Book New … millions of state and local government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24XIII.4 Overview – XIII. Employee Expense Reimbursement
… Report of Travel Expenses and Claim for Payment (AC 132-S) Statement of Incidental and Transportation Expenses (AC 3259-S) Statement of Meals Claimed (AC 3258-S) Statement of Automobile Travel (AC 160-S). For online …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing … The disposition of capital assets should be recorded by reducing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple … users on our social media sites are those of the users and do not necessarily reflect OSC views or opinions. Comments … The opinions and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect the views or …
https://www.osc.ny.gov/help/social-media-use-policyOversight of School Safety Planning Requirements
… school safety personnel; community members; and first responders. The Law also requires School Districts to review … law enforcement – a group more likely to be among the first responders to the scene of an emergency – is receiving …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsState Agencies Bulletin No. 2151
… and Pay Period 12L Administration). Contract Pay Teacher: Method of Payment: In accordance with the … Effective Date and End Date equal to the first day of the new contract date for the specific agency before the … and Inconvenience Pay reported on the Additional Pay page that are effective at the beginning of the academic year, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersVillage of Clayton – Claims Auditing (2021M-81)
… Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… report – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate … recorded, reported and remitted. Key Findings The Justices and Board did not provide adequate oversight of … in jail and pay more than $59,000 in restitution. The Justices did not: Perform a proper review of reports …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Montauk Fire District – Board Oversight (2024M-117)
… payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s LOSAP point system was … and recommendations. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Town of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … personnel on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109The South Bronx: An Economic Snapshot
The South Bronx has undergone a period of revitalization that has enabled it to thrive as a cultural hotspot within the Bronx and New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2024.pdfCity of Newburgh – Budget Review (B23-6-9)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/newburgh-city-2023-b23-6-9.pdf