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New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018

This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.

https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2017.xlsx

New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018

This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.

https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2017.pdf

New York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017

This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.

https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-balance-of-payments-2016.pdf

Cincinnatus Fire Department – Financial Management (2025M-91)

… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. Department … are responsible for providing proper oversight of the Department’s financial operations. The Department has …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91

Town of Alexander – Town Clerk/Tax Collector (2025M-72)

… will continue to take corrective action. Their response is included in Appendix B. We conducted this audit pursuant …

https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72

Town of Knox – Transparency of Fiscal Activities (S9-25-30)

… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings … in light of a town board’s responsibility to oversee the general management and control of the town’s finances, the … issues. Without complete, accurate and reliable financial information, the Board cannot effectively monitor the Town’s …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30

Town of Fremont – Transparency of Fiscal Activities (S9-25-29)

… prepares, files and makes the AFR available to the public. With a population of 1,161, Town officials budgeted a … in fiscal year 2024 and provided essential services to the public, such as general government support, street … We encourage the Board to make the CAP available for public review in the Town Clerk’s (Clerk’s) office. 1 The …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29

Village of Fredonia – Financial Condition (2025M-149)

… Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal … complies with legal requirements, protects public funds and maintains transparency and public trust. The village board also should take … of Fredonia Village routinely monitor financial operations and take appropriate actions to maintain the Villages fiscal …

https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149

Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)

… the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … the Annual Financial Report AFR with the Office of the State Comptroller OSC as required …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24

Caledonia Joint Fire District – Audit Follow-Up (2024M-102-F)

… financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the effect these decisions … financial reports. The District operates from one fire station that is leased from the Village of Caledonia …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-f

A Review of Capital Needs at the Metropolitan Transportation Authority

OSC’s inflated estimate of the MTA’s capital repair needs, based on the MTA’s 2013 TYNA, suggests $69 billion was needed over the 10-year period covering two capital programs from 2015 through 2024.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2024.pdf

State Agencies Bulletin No. 2413

… Purpose: The purpose of this bulletin is to provide agencies with revised policies and procedures for addressing overpayments, including the creation of a new … determinations. These policies and procedures do not apply to the recovery of lost time. Affected Employees: Any …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpayments

Town of Catharine – Transparency of Fiscal Activities (S9-25-26)

… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Catharine Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26

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