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State Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing … to employees with uncashed paychecks issued in 2020 is underway. Processing Dates Paychecks issued on October 27, … if either of the following situations apply: The employee is still actively employed by any State agency. The employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial activities for the period January 1, 2013 through … provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesLynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Brighton Central School District – Separation Payments (2016M-119)
… through March 23, 2016. Background The Brighton Central School District is located in the Towns of Brighton and … Brighton Central School District Separation Payments 2016M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bethpage Union Free School District – Leave Accruals (2015M-100)
… November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau … or processing these payouts. At the beginning of each school year, the clerk performed a manual process to carry … Bethpage Union Free School District Leave Accruals 2015M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle … budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Sodus Center Fire Department – Financial Activities (2016M-424)
… 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Tuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… Determine whether collections and disbursements were in accordance with the sewer agreements and whether the … Audit Results Collections and disbursements were generally in accordance with the sewer agreements, and the Board … Determine whether collections and disbursements were in accordance with the sewer agreements and whether the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus Company (MTA Bus) need to improve their … Comptroller Thomas P. DiNapoli found a lack of maintenance and inspections of resiliency equipment, and a failure to follow weather alert procedures. “While the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … Drainage and Water Improvements. Even when OSC permission is not required, certified copies of certain documents must … permission of the State Comptroller. However, if debt is being issued, a certified copy of the notice of hearing …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… year, and in the future, as substantial budget volatility is expected to continue. Unfortunately, it remains unclear … combination of these unbudgeted and underbudgeted costs is likely to exceed the savings generated in the plan, an … in FY 2025. “The good news in the financial plan update is that revenues have outpaced projections by $775 million so …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateCopenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Beacon City School District -- Budget Review (B6-15-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the Laws …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… the Program to Eliminate the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the … cost of asylum seekers, unbudgeted at this time last year, is expected to reach $2.9 billion in FY 2024, larger than the … not there and greater clarity from the federal government is needed to manage the situation. “The delay in the state …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… in lost revenues for a single month. One major influence is consumers’ online spending, now largely subject to the sales tax. Detail on this activity is not currently available. “We anticipated that sales tax … but the May sales tax figures show just how deep it is cutting into municipal finances,” DiNapoli said. “Sales …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayCommack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Taxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the property. The interest rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such as …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and … and any key applications (e.g., financial, personnel and student information) within those systems. Depending on how …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controls