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DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… In a report released today , State Comptroller Thomas P. … its 2025-2029 Capital Program. The MTA must find billions in new funds even as the state tries to resolve the $15 …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenariosV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
The Chart of Accounts COA is the foundation of the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the … through December 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and safety, while promoting economic development. On December …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… corrective action. Appendix B includes our comment on an issue raised in the response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … initiated corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131City of Rensselaer – Accounting Records and Reports (2023M-26)
… accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital … the reports the Council received were not sufficient to allow the Council to effectively manage the City’s …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Town of Albion – Supervisor’s Records and Reports (2024M-111)
Determine whether the Town of Albion Town Town Supervisor Supervisor maintained complete and accurate accounting records and provided reliable financial reports to the Town Board Board
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-1112024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP …
https://www.osc.ny.gov/reports/2024-year-in-reviewFairview Fire District – Payroll and Leave Accruals (2024M-96)
… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Division of Housing and Community Renewal No. DH-130
… not processed automatically. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … employees based on the 2022 Salary Schedule (currently in effect). Effective Dates: The April 2024 DC 37 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… section is applicable regardless of the specific contract type being used. For some contract types and Purchase Orders … this section including: contract prefix selection, audit type etc. Purchase Orders that are not subject to OSC review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVillage of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82The Transportation and Warehousing Sector in New York City
… who had accumulated significant debt and were not able to pay off their taxi medallion. 15 Recently, Uber reached an …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… $1.9 million higher than the Village’s total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… to specific accounting and administrative requirements for the federal funds it receives and disburses. Many of … all material respects. Following is a general description for how and why this information is used. Guide to Financial … to specific accounting and administrative requirements for the federal funds it receives and disburses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for … the Board with his records for audit, as required by New York State Town Law Section 123. The issues identified …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Contact the Division of Local Government and School Accountability
… on auditing and accounting standards, and requests for technical assistance. Email: [email protected] Regional …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountability