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Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … Return moneys improperly residing in the debt service fund to the general fund. Ensure the multiyear operational plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a … independent audit of the District’s accounting records is performed and filed within 180 days of the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic … and expense estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs … grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andVillage of Akron – Selected Financial Activities (2016M-133)
… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely … the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… complete report – pdf] Audit Objective Determine whether Waterville Central School District (District) officials … Determine whether Waterville Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… whether the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitTown of Evans – Employee Benefits (2024M-53)
… that were accurate, supported and approved. Key Findings The Town’s leave records and separation payments were … opt-out payments totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… which is available at https://cannabis.ny.gov/dispensary-location-verification . AUC retailers must file … to cities, towns and villages that host a retail AUC dispensary within the county. OSC maintains a website to help …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Butler – Financial Management (2024M-119)
… [read complete report – pdf] Audit Objective Determine whether the Town of Butler … balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, … recorded in the accounting records or reported on the 2023 Annual Financial Report (AFR), required to be filed with the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food pantry. The Board … the competitive bidding process for the pantry portion of the Project. The Board and its contractors did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Planning Resources
… Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources Financial Data for Local Governments Open Book New York - Local Government …
https://www.osc.ny.gov/local-government/resources/planning-resourcesIntroduction – Federal Funding and New York
… Yorkers rely on federal funding for everything from paving the highways they drive on to work to bolstering the schools their children attend to … The budget resolutions passed by the 119th Congress will lead …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionBorder City Fire District – Board Oversight (2024M-137)
… As a result, the former District Fire Department Chief (Chief), who was also a Director of the Border City Hose … the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137State Agencies Bulletin No. 1377
… Purpose To inform agencies of the completion of the internal payroll development testing. Inbound and … files due to the conversion to the statewide chart of accounts structure. Agencies will be able to compare data … To inform agencies of the completion of the internal payroll development testing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1598
… Purpose: The purpose of this bulletin is to inform agencies of PayServ changes that … General Comments, and Arrears. Questions: Questions about this bulletin should be directed to the Payroll Retirement … The purpose of this bulletin is to inform agencies of PayServ changes that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireOpinion 96-18
… REFERENDUM -- Advisory (village becoming a city) VILLAGE LAW, §§1-102, 4-412, 9-912: Absent an act of the State … of whether to seek to become a city ( cf . Village Law, §9-912; L 1989, ch 773 as amended by L 1990, ch 17, and …
https://www.osc.ny.gov/legal-opinions/opinion-96-18