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Town of Gorham – Budgeting (2023M-181)

… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181

Brockport Central School District - Financial Management (2023M-107)

… operating surpluses in each of those five years, totaling $20.9 million. The Board overestimated appropriations by more …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Port Ewen Fire District – Financial Management (2024M-157)

… 2023. Adopt a written multiyear financial or capital plan. Key Recommendations Maintain adequate accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Sagaponack Common School District - Fund Balance Management (2018M-53)

… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

Village of West Hampton Dunes – Financial Operations (2013M-390)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton … Village of West Hampton Dunes Financial Operations 2013M390 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390

Forms and Templates

… Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 [pdf] For use by counties, towns, villages and …

https://www.osc.ny.gov/local-government/required-reporting/forms-and-templates

City of Watervliet – Financial Condition (2017M-230)

… operations and took appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. …

https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230

New York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State

… “Gov. Cuomo’s State of the State message outlined a strong agenda for New York as we navigate through unprecedented challenges. I commend the Governor for his emphasis on beating the COVID-19 pandemic and on improving public health. The … Gov Cuomos State of the State message outlined a strong …

https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-state

Retroactive Payments – Legacy Reporting

… receiving retirement benefits or disability benefits, or for whom we have paid a death benefit. You must inform us in …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-payments

Accounts Payable Advisory No. 54

… built using the Accounts Payable (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approval

State Comptroller DiNapoli Releases Municipal Audits

… communities reviewed: Adequacy of 2021 Budgets – Town of Big Flats (Chemung County) Town of Big Flats officials adequately assessed the impact of the …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases State Audits

… required, the authority documented their multiple efforts to collect any past due accounts, and referred to the Office of the Attorney General the accounts more than 120 days past due that it was unable to collect. The temporary rise in …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases School & Municipal Audits

… monitor the project. As a result, total costs exceeded grant revenues by $256,302 and contributed to the declining … general fund. The board did not prepare a project budget or ensure that a separate capital projects fund was … The district’s proposed budget complies with the tax levy limit. Track state and local government spending at Open Book …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … shortage of $23,838 during this former clerk’s tenure. The former clerk did not complete monthly bank …

https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… today announced the following school district audits have been issued. Bolivar-Richburg Central School District – … (Erie County) Auditors found that the district did not have adequate and up-to-date residency information to support … or ensure the legitimacy of leave taken. The district may have paid as much as $14,200 for the cost of substitute …

https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-audits

Available Pension Payment Options – Special 20- and 25-Year Plans

… your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will … your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, all payments will … your death, they will be eligible for 50 percent of your COLA. If your beneficiary dies before you, your monthly …

https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-options

Available Pension Payment Options – State Police Plan

… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … If your beneficiary dies before you, all payments will stop when you die. Joint Allowance — Half* This option will … If your beneficiary dies before you, all payments will stop when you die. Pop-Up/Joint Allowance — Full or Half* …

https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-options