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Town of Albion – Financial Management (2021M-29)
… developed realistic budgets. However, the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Unified Court System Bulletin No. UCS-266.4
… This bulletin supersedes Payroll Bulletin UCS-266.3 Purpose To provide the Unified … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollComptroller DiNapoli Releases Municipal Audits
… 2010 through 2014. Operating surplus and excess reserves result from the levy of excessive property taxes. Village of …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1664.1
… Payroll Bulletin 1664. Purpose To provide agencies with an updated list of unions that submit membership and … has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly … deductions (e.g., deferred compensation and union dues). With respect to the deduction for union dues, because OSC is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … surpluses, which caused the unexpended surplus fund balance to exceed statutory limitations. Port Byron Central …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … records. Galway Central School District – Fund Balance Management (Saratoga County) Although district officials …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… District , Madrid-Waddington Central School District and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1XIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel expense is incurred. It should … event, including State travel card charges (please refer to Section 4.A – Employee Travel Card Reconciliation of this … reimbursement, receiving no reimbursement, or owes money to the State (i.e., Due to State.) Employees should only …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionDiNapoli Releases Bond Calendar For First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City, and … their major public authorities during the first quarter of 2017. The planned sales of $4.27 billion include $2.97 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterCompliance With State Arts Education Requirements
… completed an Arts education curriculum that complied with State Education Department Regulations. Background Arts … an Arts education reduces the risk of students dropping out of school and helps them develop their creativity, …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… water. Multiply A and F. Then multiply that result by your current water rate. Perform a cost-benefit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemComptroller DiNapoli Releases Municipal Audits
… town did not consistently receive financial records from one of the fire companies to be used as a basis for …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , … of Liberty , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Account Authorization Form
… Account Authorization Form (link opens in new window) Note: this form has been posted in Adobe Acrobat PDF format and may be …
https://www.osc.ny.gov/online-services/account-authorization-formStafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialState Police Bulletin No. SP-188
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … the biweekly maximum deduction to $52.69, resulting in an annual maximum deduction of $1,370.00. Questions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379