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Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed by a Board of Trustees, which comprises four … with water billed and identify whether the difference is caused by recordkeeping errors, leaks, thefts or …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial … $6.4 million. Key Findings The Town’s financial report did not properly reflect the true financial condition of the … If the necessary adjustments were made the Town would have reported a positive fund balance of $451 in the sewer …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… oversight of financial operations and long-term planning is not adequately performed, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Dutchess County Industrial Development Agency – Management Practices (2013M-251)
Dutchess County Industrial Development Agency Management Practices 2013M251
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCaledonia-Mumford Central School District – Financial Management (2024M-101)
… Objective Determine whether the Caledonia-Mumford Central School District (District) Board of Education (Board) and … Determine whether the CaledoniaMumford Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… records. Negotiate a new fire protection contract with the City that would allow for the use of documents that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… Newstead Fire Company Internal Controls 2014M92 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92State Comptroller DiNapoli Releases School District Audits
… (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0VI.I Overview – VI. Budgets
… After appropriations, which are statutory authorizations to spend for specific purposes, become law, the State … its own project budget that will ensure that expenditures do not exceed the available Federal funds. The Project Parent is equivalent to the billing amount for the Federal Grant Award, and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewPayroll Improvement Project Bulletin No. PIP-012
… of this bulletin is to provide details on changes to mid pay-period Additional Pay resulting from the upgrade of … this may cause errors on the employee’s Addl Pay record. Mid Pay Period Proration In 9.2, when PayServ detects one of … 2 proration row. Transactions Effective Retroactively The Mid Pay Period Proration will not apply if an Addl Pay change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… remains below 2019 levels and could continue to lag in the near future,” DiNapoli said. “A number of factors, many of …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need … reference. Please be aware that this Calendar is designed to be used in conjunction with the details provided in this Chapter. It is not intended to include all information regarding each activity. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewContract Advisory No. 20
… technical difficulties are resolved, agencies are directed to review all STS or AC 340-S forms to validate required data fields and transactional information are included and asked to write in any missing fields and/or transactional …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sOpinion 89-42
… term United States Treasury bills issued in book-entry form, which are registered in the name of the village, under … through, delivered to and held in the custody of a bank or trust company or, with respect to the city of New … has been recognized by at least one New York court (see Application of Scheiner , _____ Misc 2d _____, 535 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 2002-15
… town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … and building inspector, and, by intermunicipal agreement, is also used by a village. As a general rule, all real …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … and building inspector, and, by intermunicipal agreement, is also used by a village. As a general rule, all real …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New … Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New … Unemployment rates for New York State New York City and the balance of the State …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Municipal & School Audits
… board did not properly plan for or manage the department building capital project. Specifically, the board did not … paid $85,000 about two years ago for precast concrete wall blocks, officials have not scheduled a delivery date for the wall blocks and owe an additional $37,000 once delivered. In …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1