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Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town 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 operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
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-62Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is … including one parent and two teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were … for students with less than full-time enrollment, School officials incorrectly calculated the full-time …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a … Town of Pittstown Records and Reports 2013M5 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing … $3.2 million in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases School District Audits
… The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Payroll Improvement Project Bulletin No. PIP-012
… Purpose The purpose of this bulletin is to provide details on changes to mid pay-period Additional Pay resulting from the upgrade of the PayServ system to PeopleSoft version 9.2. Affected Employees All PayServ …
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
… time as construction businesses in New York City continue to face a variety of challenges, including softer demand for office space, according to a report released today by State Comptroller Thomas P. … York City, remains below 2019 levels and could continue to lag in the near future,” DiNapoli said. “A number 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
… MUNICIPAL FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) … under the "Treasury Direct" program. This is in reply to your letter concerning the investment of village funds in … computer system (see 31 CFR 357.20[b]). You inquire as to the propriety of investing village funds under this …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15New York’s Economy and Finances in the COVID-19 Era
… Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … the balance of the State, excluding New York City, dropped to 5.9 percent as of December, about a percentage point above …
https://www.osc.ny.gov/reports/covid-19-february-3-2021State Comptroller DiNapoli Releases Municipal & School Audits
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. As a result, the … may have realized additional earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town Supervisor’s … The supervisor did not maintain complete, accurate and up-to-date accounting records and reports. As a result, the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the Institute for Community Living to provide a range of services for the homeless. Auditors … that DHS did not effectively monitor its contract to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for the board’s review and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our review, … and that periodic financial information reported to the board was sufficient or accurate. Auditors determined …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0