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Town of Ballston - Water Fund Financial Operations (2023M-60)

… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … Program limits. Establish written policies to address default enforcement mechanisms and oversight of job creation …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving

Broadalbin-Perth Central School District – Cash Management (2020M-65)

… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65

State Comptroller DiNapoli Releases Municipal Audits

… the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … guidance was not developed for loan project eligibility, how loan applications should be reviewed or approved, … loan funds were used for approved purposes and goals, or how collections should be enforced. Village of Hewlett Neck – …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… – pdf] Audit Objective Determine whether Dutchess Board of Cooperative Educational Services (BOCES) officials … monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for … did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

State Comptroller DiNapoli Releases Municipal & School Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases School District Audits

… – Overtime (Suffolk County) District officials did not appropriately approve and document overtime for … the Board of Education did not adopt written policies to ensure that all overtime hours worked were pre-approved, … Had these services been claimed, the district could have realized revenues totaling $6,375. The district also …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-audits

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … years. In addition, fire department time and attendance records were not always accurately maintained. Town of …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1

Schroon Lake Central School District - Claims Auditing (2019M-97)

… non-check disbursements made during the audit period were not audited and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. Audit and approve claims … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether claims …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97

Annual Report on Local Governments for FYE 2021

This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these

https://www.osc.ny.gov/files/local-government/publications/pdf/annual-report-on-local-governments-for-fye-2021.pdf

AFR Modernization – Uploading Financial Data with Bulk Load

This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b

https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdf

First Quarter 2022 Local Sales Tax Collections Up 21 Percent

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g

State Comptroller DiNapoli Releases Municipal Audits

… to rely on real property taxes as an increased revenue source in the future is limited. Town of Hoosick - …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop a … plan that details how District officials would respond to IT disruptions. As a result, officials had active but … non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

Chittenango Central School District – Information Technology (2023M-155)

… are no longer needed and periodically review user accounts for necessity.  Develop and adopt a written IT contingency …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Town of Patterson - Information Technology (2020M-37)

… use, access and loss. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. Town officials did not have a service level agreement (SLA) with the IT consultant. … officials did not provide IT security awareness training to staff. Sensitive IT control weaknesses were communicated …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Averill Park Central School District - Payroll (2018M-255)

… was not using payroll change reports as part of the payroll certification process. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255

Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners

Instructions for Completing the Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners

https://www.osc.ny.gov/files/local-government/publications/pdf/app_instructions.pdf

Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements

To determine if the Department of Environmental Conservation (Department) is ensuring applicable entities are complying with the 2013 Sewage Pollution Right...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s54.pdf