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Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … environment has been restored. The first priority for agencies once the system is available for use is to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeScarborough Fire District – Board Oversight (2025M-117)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Comptroller DiNapoli Releases School Audits
… Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt … of the potential consequences of unauthorized access. Indian River Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Municipal Audits
… – Financial Operations (Dutchess County) The board and district officials did not properly manage and oversee the district’s financial operations and were not … equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsTown of Davenport – Transparency of Fiscal Activities (S9-25-28)
… [read complete report – pdf] Audit Objective Did the Town of Davenport (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Village of Rhinebeck – Claims Auditing (2025M-147)
… 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing … auditing process, the control consciousness of its staff is enhanced because officers and employees are aware that a … will occur before public funds are disbursed. Because it is the board’s responsibility to ensure tax dollars are spent …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… [read complete report – pdf] Audit Objective Did the Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of Schuyler Falls – Host Fee Payments (2026M-26)
… [read complete report – pdf] Audit Objective Did the Town of Schuyler Falls (Town) receive … (landfill) is located in the Town and is operated by a waste management company (corporation). As of January 31, … the corporation totaling approximately $4.3 million for waste received at the landfill during the period of April 1, …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Examination of Pitts Management Associates (PMA)
… executing contracts without prior approval from OSC. In December 2013, Downstate replaced contract CM00939 with … RAP that would help Downstate achieve financial stability. In December 2015, PMA reported cumulative savings of $138 … implementation of the cost-saving improvements identified in the RAP. We also found that for select areas, PMA did not …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
Did the South Hornell Fire Protection Company Inc Company Executive Board Board and membership ensure disbursements were supported appropriate and authorized
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025mOpinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not … from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… of approximately 1,500 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees … financial software, they are not generated and reviewed by Village officials. Key Recommendations Establish a policy … including the potential threat of unauthorized access by third parties. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … submit corrections prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxOpinion 95-20
… Calabrese v Tomlinson , 106 AD2d 843, 484 NYS2d 242, 243 [3rd Dept., 1984]). In the case just cited, the court concluded …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 93-1
… county clerk, treasurer or commissioner of public works is entitled to the salary fixed for the office of the … due to a vacancy in the office of county attorney, is entitled to the salary of county attorney when so acting. … duties of the office of county attorney until a successor is appointed and has qualified". If more than one assistant …
https://www.osc.ny.gov/legal-opinions/opinion-93-1DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… obligation for post-employment benefits other than pensions grew by nearly $39 billion to $92.5 billion between …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contracts