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Fund Financial Data – 2023 Financial Condition Report

… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

Capital – 2022 Financial Condition Report

… in this section do not include off-budget spending by public authorities funded directly from State-supported bond …

https://www.osc.ny.gov/reports/finance/2022-fcr/capital

Pension Payment Calendar

… last business day of each month (indicated by a D on the schedule below). Keep your banking information up to date … 30 31 November 26 28 December 30 31 (Return to Top) 2026 Calendar (January – March) M = Check Mailing Date D = Direct Deposit Date 2026 Pension Payment Dates Month Check Mailing Date (M) …

https://www.osc.ny.gov/retirement/retirees/pension-payment-calendar

DiNapoli Issues Fiscal Stress Scores For Upstate Cities

… Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, … DiNapoli’s office has completed the initial scoring for all local governments and school districts in New York. … initiative. The Fiscal Stress Monitoring System is based on financial information provided to DiNapoli’s office by …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… 1, 2023, and the tax bank account had an unidentified cash balance of $4,375 as of October 31, 2024.Additionally, the …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

State Agencies Bulletin No. 1906

… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with …

https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… Audit Objective Determine whether extra-classroom activity funds were adequately safeguarded and collections and … employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were spent. The … of cash advances and prepare reconciliations to ensure funds spent are supported by adequate documentation and for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Elba Fire Department – Controls Over Financial Activities (2014M-286)

Elba Fire Department Controls Over Financial Activities 2014M286

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… such as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m

City of Tonawanda - Information Technology (2018M-146)

… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

City of Yonkers – Procurement of Professional Services (2017M-268)

… June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … provide justification when seeking competition will not be in the best interest of taxpayers. … City of Yonkers …

https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… managed information technology (IT) assets. Key Findings The Board did not develop adequate IT policies and … not provide IT security awareness training to employees. The Board did not develop a disaster recovery plan. Sensitive … personnel who use IT resources, including the importance of physical security and protection of personal, private, …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

Village of Ballston Spa - Financial Condition (2017M-256)

… Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Cassadaga Valley Central School District - Financial Management (2018M-110)

… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110

Jefferson Community College – Procurement (2017M-156)

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services … not address insurance coverage and competitive methods to procure it. Key Recommendation Revise the College’s purchasing policy to include a method to seek competition for insurance …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156