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Village of Ballston Spa - Financial Condition (2017M-256)
Village of Ballston Spa Financial Condition 2018M256
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Randolph Central School District - Financial Management (2019M-232)
… fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus … with our findings and recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Forestville Central School District - Information Technology (2019M-170)
… officials did not provide formalized IT security awareness training for individuals who used the District’s IT assets. … Key Recommendations Provide periodic IT security awareness training. Develop and implement written administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170XVI.4.A Cash and Investments – XVI. Financial Reporting
… of Taxation and Finance; and funds of the Division of the Lottery. The New York State and Local Retirement System as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsNew York City Agency Services Monitoring Tool
… for the City’s fiscal prudence and is required by City and State law. However, budget and staffing constraints can … Quarterly Annual The Office of the New York State Comptroller (OSC) has recommended that the City … should be used as a means for asking questions about the state of City services given the context of spending and …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolState Agencies Bulletin No. 1949.1
… Override or Earnings Code CVO – Covid-19 OT Override and calculate payments submitted using Earnings Code PSH – … must divide overtime earned on or before 09/30/2021 from overtime earned on or after 10/01/2021 due to the … a calculation with overtime factor .00072, the agency must calculate the correct earnings amount using overtime factor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
… at the end of activities. Frankfort Hill Volunteer Fire Company – Financial Activities (Herkimer County) Auditors … no supporting documentation. Village of Hilton – Financial Management (Monroe County) Auditors determined the board … in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576. Also, the Mooers Volunteer Fire …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… you don’t need to fill out any paperwork or file an application to become vested. …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitFiscal Stress Monitoring System Statistics
… and comprehensive manner. A report issued by OSC in September 2025, Fiscal Stress Monitoring System – Municipalities: …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
The Office of the State Comptroller has developed five new 10minute Tech Talk cybersecurity training webinars for local government officials with weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month State Comptroller Thomas P DiNapoli announced
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsIndian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District District Board of Education Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown City School District – Fund Balance and Reserves (2022M-97)
… were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Silver Creek Central School District – Financial Management (2022M-153)
… when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. … Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately $14,278 were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… for preventing errors and misappropriation of assets . By allowing others to perform his duties without oversight, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of Oyster Bay - Financial Condition Management (2020M-74)
… requires 37 percent of the revenue of the funds servicing this debt. The Board did not develop and adopt several …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Canaseraga – Claims Audit (2023M-48)
… (Village) claims were adequately supported, appropriate and properly audited and approved before payment. Key Findings Although the 300 … claims were not adequately supported or properly audited and approved before payment. As a result, there was an …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48