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Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. … balances in a manner that benefits District taxpayers and is in compliance with statutory provisions. Revise its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town is governed by an elected five-member Town Board, which … Financial records are incomplete or missing and there is no way to accurately determine the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real … June 1, 2010, to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of … Village of Delanson Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… December 31, 2012. Background The Bolivar-Richburg Central School District (District) is located in the Towns of Alma, … BolivarRichburg Central School District Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. Background The Town of Ballston is … not received the accurate and timely information necessary to evaluate the water fund’s fiscal health and take …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Taxes – 2023 Financial Condition Report
… Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax … (PIT) collections declined by 16.8 percent due, in part, to financial market volatility during 2022 which resulted in … increase in Consumption and Use Taxes was due, in part, to continued inflation partially offset by the impact of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2021 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2016-17 to SFY 2020-21, capital spending increased by $2.2 billion … share of total capital spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalAccounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) … to Financial Operations (GFO), Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesTown of Roseboom - Long-Term Planning (2018M-115)
… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Vendor File Advisory No. 5
… vendors to update their legal business name on the vendor file: AC3274-S: Update Vendor Name References: Vendor Forms …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… “During today’s State of the State Address, Gov. Hochul outlined her priorities for New Yorkers in 2026, … During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressX.4.C Contacts – X. Guide to Vendor/Customer Management
… contacts, but only one primary contact. When the vendor is created, the primary contact is the contact on the vendor’s Substitute W-9 form. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsAbout this Report – 2021 Financial Condition Report
… by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace … Annual Financial Report . Financial condition is a broad concept aimed at assessing the ability of a …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportTown of Clifton Park – Information Technology (2020M-162)
… provider more than $98,000 in 2019, officials did not define the provider’s responsibilities. Specifically, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Wynantskill Union Free School District – Purchasing (2022M-85)
… Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Middleburgh – Claims Audit Process (2023M-56)
audit town middleburgh
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Hancock Fire Department - Financial Operations (2018M-236)
… business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to collect on possible …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236