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Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities … in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer recreation program for children within … The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board cannot …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesYonkers City School District – Fixed Assets (2015M-229)
… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately … Determine whether Deer Park Union Free School District District officials adequately maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andBolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations … limit by approximately $626,000. The reserve fund plan is inadequate and certain reserve balances were excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Weekly Investment Plan
… Why Save For Retirement? See How Much You Can Have at Age 65. Find your age, then see how large a retirement account your weekly investment can grow into by … Start saving for retirement Examples show a weekly investment amount and how large your retirement savings can grow by age 65 …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planContract Advisory No. 22
… Viewing PO Information for Canceled and Closed POs – FYE JAA-PO220-034 Viewing PO Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract Funds Reservation Chapter XI, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementUpper Jay Fire District – Board Oversight (2023M-24)
… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board … audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Madison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Opinion 2001-3
… of property used and useful in its operation of a gas, electric or water public utility service, or from using such … authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … resulting from the operation of the water, gas or electric service may be used for refunds to consumers, or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has designated 27 municipalities across the state as … in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments … 2016 fiscal year end date. DiNapoli’s monitoring system evaluates local governments on nine financial …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… that lie ahead. I encourage local governments to use our self-assessment tool to help them budget and avoid potential pitfalls.” The …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York state (including New York City), while the number of jobs in goods-producing sectors continued a long-term … by region, from a low of $57,772 in the Mohawk Valley to a high of $78,013 on Long Island. Statewide … of the largest sectors in every region except the Mohawk Valley. Other regional findings include: The manufacturing …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer County Industrial … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… and revised its Guidelines to state that, “When searching for new directors, the Board should actively seek out highly … to diversity as it plans the creation of a separate board for PayPal.” “As eBay enters this critical transition, … announces the appointment of American Red Cross CEO Gail McGovern, the third female director on its board consisting …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… liabilities paid by either the Federal Government or the state to the other compensate for lost value (e.g. investment … liability (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditSupported Browsers
… Web browsers Our website and online services support: … changing your browser settings. To learn how, visit your web browser's help center and search for "enable JavaScript." … properly. To learn how to manage your cookies, visit your web browser's help center. See our Privacy and Links …
https://www.osc.ny.gov/online-services/supported-browsersAccounts Payable Advisory No. 44
Contracts Requiring Electronic Payments
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments