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Watervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town … officials used competitive methods when procuring goods and services and complied with statutes related to conflicts … Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Village of St. Johnsville – Records and Reports (2015M-1)
… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Somers – Justice Court (2013M-198)
Town of Somers Justice Court 2013M198
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… "Kathy Hochul took over as governor at a time of great challenge in New York state and immediately … competence and more collaborative style. Her State of the State message today continued her thoughtful, … rate continues to fall and the state, with the addition of important federal funding, has a relatively strong fiscal …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressState Agencies Bulletin No. 1972
… Purpose The purpose of this bulletin is to notify agencies of the following … maximum contribution limits for employees enrolled in the New York State Deferred Compensation Plan for calendar year 2022: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1972-deferred-compensation-maximum-contribution-limits-calendar-year-2022X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… is entered into the Statewide Vendor File in the SFS. As a result, OSC may contact the Business Unit’s personnel to … Units to maintain any documentation used to create a Vendor Add Request until the Business Unit receives the … Registration of this Chapter for more information on adding a vendor to the Statewide Vendor File. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsTown of North Collins – Supervisor’s Records and Reports (2015M-99)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2011 through March 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. The Town is governed by four Board …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial … January 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … St. Lawrence County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … use their own ID when pumping fuel. Seek restitution from the former employee for fuel purchases used for other …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… This account code is used for both the withholding and release of monies to the payee. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceVillage of Brushton – Fiscal Oversight (2014M-235)
… 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin County and has a population of approximately 475. … files the Village’s annual financial reports with OSC in a timely manner. Disburse payments for claims only after …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of … statutory limit. District officials improperly reported about $862,000 of unrestricted fund balance in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateState Comptroller DiNapoli Statement on New York City Preliminary Budget
… creates a risk to balanced budgets in the coming years. My team is analyzing the budget and will issue an analysis …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget