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City of Watervliet – Financial Condition (2017M-230)
… operations and took appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Barnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Chautauqua County. and has a population of approximately 5,800. The District operates nine schools with approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Rhinecliff Fire District – Board Oversight (2024M-154)
… for the past 15 years. The 2009 AFR is almost 6,000 days late. Develop and adopt a code of ethics, investment policy … training. Ensure that claims are properly audited and approved before payment. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Danby – Audit Follow-Up (2022M-8-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our … Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined that the Town Clerks (Clerks) did … report Town of Danby Town Clerk 2022M8 released in May 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Manhasset Union Free School District – IT Asset Management (S9-22-15)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be located. Six assets … displays and one Chromebook) with combined purchase prices of approximately $27,800 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Village of East Hampton – Information Technology (2015M-187)
… Board has not adopted written computer-related policies to address user access, data backups, remote access or password … Key Recommendations Adopt policies and procedures to address internal user access, data backups, remote access and … should be periodically tested and updated. Designate an administrator who does not perform or monitor financial or …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped … up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … tax levy growth factors for all local governments Property Tax Cap: Inflation and Allowable Levy Growth Factors …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentTown of Saugerties – Information Technology (2015M-117)
… perform their jobs. The Board also has not provided Town personnel with a copy of the acceptable computer use policy. … and review those rights on an ongoing basis. Provide Town personnel who use computers a copy of the acceptable use …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117DiNapoli Statement on Legislation Restoring Contract Review Authority
… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the … New York State Comptroller Thomas P DiNapoli issued the following statement today following the passage of A7925A …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDistribution of Utility Arrears in New York State
… customer arrears reported by the State’s largest electric and gas utilities. These utilities are investor … territories. Two of these utilities, New York State Electric and Gas (NYSEG) and National Grid Upstate (Grid U), … in an often non-contiguous patchwork. Rochester Gas and Electric (RG&E) provides service in the western and central …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateGlossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… order, the Business Unit must create and process a voucher that references the purchase order to liquidate the … order in the SFS. The SFS will automatically create a voucher in the Accounts Payable module from the electronic … exception of the following: Statewide Contract Vendor for Small Package Delivery Parcel Post Shipment by the vendor’s …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… and do not increase the value of the building. Plumbing, roof, or electrical repairs. Interior renovations, such as … such as repainting, replacement of deteriorated siding, roof, or masonry sections. Replacement of a part or component … installing sewer or water lines, water well or septic installation. 60703 Land Preparation To record payment for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsReview of the Enacted Budget: State Fiscal Year 2021-22
… percentage based on the medical component of the Consumer Price Index, a limitation known as the indexed portion of the …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22State Agencies Bulletin No. 1674
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1596
… Employee Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free School District , … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-audits