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Archived Publications
… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - … - Results for Municipalities with Fiscal Years Ending on December 31, 2014 - 9/23/15 Fiscal Stress Monitoring Summary … Themes for Local Governments with Fiscal Years Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… report - pdf ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) … Determine whether Mount Pleasant Cottage Union Free School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Pride 2022
… This year, Comptroller DiNapoli will host his third annual Pride celebration at this historic location and honor … Carmen Neely Founder and Executive Director, Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad … people of color in upstate and western New York About Pride Month Each June, Pride month honors the anniversary of …
https://www.osc.ny.gov/pride-2022Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… activities of the daily lottery account, retaining all ticket stubs sold and maintaining proper cash receipt records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in … up $66.4 million from the same time last year. “Local sales tax growth improved in May after four straight months … experienced year-over-year increases. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
Employee fringe benefit and indirect costs are permissible charges to federal grants
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsWallace Volunteer Fire Department – Board Oversight (2024M-125)
… and members as required, and did not have a system for recording all receipts and disbursements. The President …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsDeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Valhalla Union Free School District – Financial Condition (2015M-333)
… serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates … year are approximately $47 million. Key Findings The Board and District officials overestimated certain expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333DiNapoli: Local Sales Tax Collections Up 2.3% in October
… reflects reported sales by vendors. The next quarterly numbers (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberState Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today in response to Mayor Mamdani’s statement on New York City’s budget. In December, DiNapoli released a … New York State Comptroller Thomas P DiNapoli released a statement today in response to Mayor Mamdanis statement on New York Citys budget In …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Understanding the symptoms of errors and fraud can help you identify claims that should be examined with greater …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Nearly Flat in July
… Local sales tax collections in New York state increased by 0.2% in … the same time last year. “There was little growth in local sales tax collections in July compared to last year,” … for next year, they must set realistic expectations for sales tax collections.” In July: New York City’s collections …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyVendor File Advisory No. 3
… Vendor Self-Service system, and Instructions to enroll in the online Vendor Self-Service System to maintain …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressValhalla Union Free School District – Network User Accounts (2022M-26)
… School District (District) officials adequately managed network user accounts in order to help prevent unauthorized … officials did not adequately manage the District’s network user accounts to help prevent unauthorized use, … found District officials should have: Disabled 67 unneeded network user accounts. These unnecessary accounts had last …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26State Comptroller DiNapoli Releases School District Audits
… district officials generally used a competitive process to procure goods and services. However, they did not always … they have not utilized their multiyear financial plans to help make financial decisions. Officials also have not … for the purchase of goods and services not subject to competitive bidding, as required by the district’s …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsWest Niles Fire Company – Financial Activities (2017M-205)
… January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, … West Niles Fire Company Financial Activities 2017M205 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205