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Schenectady County – Investment Program (2025M-5)
… records to provide accurate reporting and evaluation of investment results. During our audit period, the County … maintained an average available for investment balance of $134.9 million among three bank accounts earning from no … program with written procedures for the investment of County funds and did not prepare monthly cash flow …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Area #8 – Online Banking – Information Technology Governance
… any local government or school that processes financial transactions online. Some of the more popular types of … contains a malicious attachment or directs the recipient to a malicious website. Once the recipient opens the … be used, certain security measures should be in place (see Area #9 – Wireless Network). Although online banking …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingIdentifying Fiscal Cliffs in New York City’s Financial Plan
… 90 percent of the City’s planned expenses (as of the FY 2025 Adopted Budget). The tool includes both City and federal COVID-19 relief funding and highlights areas of at-risk spending due … these programs is expected to recur after the federal funds are exhausted. (See examples of projected fiscal cliffs …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… in the region has more than doubled since 2015, according to a report released today by State Comptroller Thomas P. … metropolitan area had more transactions in 2024 than the Boston and Los Angeles metropolitan areas combined, and a higher total value of investment than the Boston, Los Angeles, and Philadelphia metropolitan areas put …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalState Contract and Payment Actions in January
… $1.5 million with Graubard Miller for outside legal services related to the redistricting process. Executive … for office space in Erie County. Office of General Services – Design & Construction $10.2 million with Butler … County. $4.7 million with Cube Construction Services LLC for rehabilitation at Roberto Clemente State Park in …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Harpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4IX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report … awarding agency. At any time prior to actual submission of the final report, agencies may request the project be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… of such change. The notification must include a proposed amendment to the TSA. Amendments may address, but are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for the period …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Broome County – Financial Condition (2013M-224)
… the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located … spending more than it received in revenue until 2011 and 2012, when the general fund began to generate more revenue, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2002. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4The Ex-spouse’s Payments – Divorce and Your Benefits
… with a repayment schedule. Retirees can see a monthly and year-to-date breakdown of their pension payment amounts and … taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the prior calendar year. An ex-spouse cannot collect benefits until the member retires and their pension payments have begun. There is no …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Upper Brookville – Justice Court (2013M-160)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … clerk performed several key aspects of the Court’s cash accounting functions with limited oversight. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… PPP loans being administered by Pursuit (formerly New York Business Development Corporation). Returns to the Fund will … be consistent with U.S. Treasury securities. “New York small businesses are facing unprecedented challenges that … of work,” DiNapoli said. “We’re doing what we can to help small businesses keep employees on their payroll, even if …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli: Better Oversight Needed for Youth Jobs Programs
… Thomas P. DiNapoli today announced that an audit of the New York Youth Jobs Program found that the state agencies overseeing the program, including the Departments of Labor and Tax and … York State Comptroller DiNapoli announced that an audit of the New York Youth Jobs Program found that the state agencies …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programs