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II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… and Other Financing Sources, ten year trend analysis and graphic presentations Detail schedules and graphs on Local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsCincinnatus Fire Department – Financial Management (2025M-91)
… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. Department treasurers and membership are responsible for providing proper oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases Municipal & School Audits
… $2,064 were not properly accounted for during the 50-day test period. Officials did not maintain perpetual inventory …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… contract and amendment transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval must be accompanied by a properly completed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsState Agencies Bulletin No. 1981
… earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees Tier 6 members of … year. The amount of the increase is based on the Consumer Price Index of the previous year. Effective Dates Effective Administration paychecks dated January 5, 2022, and Institution paychecks dated January 13, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… The Office of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon the Business Units request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerVendor File Advisory No. 6
… GFO Update - Vendor Designations Guidance: The Office of the State Comptroller (OSC) added new Sections in Chapter X of the Guide to Financial Operations regarding Vendor … “Vendor Classifications,” a designation for the type of business the State does with each vendor. These …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… with each member municipality being entitled to two seats. Key Finding Commission officials are effectively …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsArdsley Union Free School District – Reserve Funds (2015M-348)
… Purpose of Audit The purpose of our audit was to examine the District’s … bargaining agreement. Key Recommendation The Board should only include payouts to eligible employees when determining the amount to fund the EBALR. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348Carle Place Water District – Procurement (2014M-18)
… 2012 through October 31, 2013. Background The Carle Place Water District is located in Nassau County and is governed by … Carle Place Water District Procurement 2014M18 …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Chili Public Library – Board Oversight (2015M-130)
… is a municipal library located in the Town of Chili in Monroe County and provides services to approximately 28,600 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Schenectady Municipal Housing Authority – Payroll (2014M-223)
… of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, 2014. Background … Board of Commissioners. Operating expenditures for the fiscal year ending March 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … for recorded and reported all financial transactions in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Andes Central School District - Cafeteria Operations (2019M-26)
… with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Hamburg Central School District - Information Technology (2019M-10)
… (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal … IT assets are properly safeguarded secured and accessed for appropriate District purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Evans-Brant Central School District - Information Technology (2019M-121)
… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Town of Perinton - Financial Management and Information Technology (2017M-232)
… Safeguarded computerized assets and data. Key Findings The Board: Adopted unrealistic budgets and accumulated $24 … Key Recommendations Adopt realistic budgets that reflect the Town’s true operating needs and prior results. Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Opinion 97-9
… OF INTEREST -- Disclosure of Interest (negative impact of zoning change on board member's business) -- Zoning Changes (disclosure and recusal where negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative …
https://www.osc.ny.gov/legal-opinions/opinion-97-9