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Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Brookville – Board Oversight (2015M-45)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … and the Justice. The Board did not audit claims prior to payment. Key Recommendations Establish a long-term …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesHammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Required Reporting
… Added for GASB 84 [pdf] Accounting and Reporting Manuals (ARM): County, City, Town, Village [pdf] Fire Districts [pdf] …
https://www.osc.ny.gov/local-government/required-reportingState Comptroller DiNapoli Releases Municipal Audits
… agreements required. In addition, LCIDA paid a fee for one project which was not approved by the board. Had the … was not identified by either individual. As a result, two fire companies received more money than their pro-rata … and determined that 461 charges totaling $110,539 had one or more exceptions. Auditors found 424 charges totaling …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsSaratoga County – Financial Condition (2013M-235)
… to closely monitor the level of unexpended surplus funds in the general fund and continue to ensure that budgets … balanced without depleting the unexpended surplus funds. Continue to closely monitor results of operations at …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235NYS Common Retirement Fund Announces First Quarter Results
… requested data. … The New York State Common Retirement Funds Fund overall estimated value in the first quarter of …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsVillage of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board of Trustees is … May 31, 2009 through 2012 were filed 10 to 22 months late. When the year-end report is untimely, effective oversight and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… for the town-wide and town-outside-village general funds and $493,000 for the town-wide and town-outside village highway funds. Key Findings The financial condition of the Town’s … year and ensure that appropriations are available before funds are expended. Conduct a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting and lack of monitoring have … caused fund balance to decline in the general and sewer funds. While the Village’s funds currently have positive unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and four Board members. The Town’s major operating funds’ expenditures were approximately $145 million in 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital … funds. As a result, the board reduced its transparency of financial operations, and the public did not have an …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… of significant fund balances in the general and water funds and, conversely, dangerously low fund balance in the … ensure appropriate records are maintained detailing the funds and amounts of the transfers, and plan for repayment. … the excessive fund balances in the general and water funds, and to continue to closely monitor the financial …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the … provisions for the use of reserves, including how and when disbursements should be made or optimal or targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2012, to April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $233.2 billion at the …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … through last September, but $560.2 million below DOB’s latest financial plan projections. The large year-over-year …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionState Agencies Bulletin No. 422.1
… supersedes Payroll Bulletin 422 Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a stop payment or reversal of a direct deposit transaction . Affected Employees Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… receipts totaled $19.2 billion and were $66.3 million above DOB’s financial plan projections through the first …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarter