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Fort Ann Central School District - Fund Balance Management (2018M-119)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119LaFayette Central School District - Fixed Assets (2018M-073)
… were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for … Adopt a comprehensive policy that establishes threshold amounts for controlling inventory and procedures for … Review fixed asset records each year and ensure that they are accurate and up-to-date. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073State Agencies Bulletin No. P-830
Certain Emp Exempt From Soc Sec/Medicare Tax
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-830.pdf2025-2026 WC Tax Refund Dates Institution LAG
2025-2026 WC Tax Refund Dates Institution LAG
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2025-2026-wc-tax-refund-dates-inst-lag.pdf2025-2026 WC Tax Refund Dates Admin LAG
2025-2026 WC Tax Refund Dates Admin LAG
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2025-2026-wc-tax-refund-dates-admin-lag.pdf2024-2025 WC Tax Refund Dates Admin LAG
2024-2025 WC Tax Refund Dates Admin LAG
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2024-2025-wc-tax-refund-dates-admin-lag.pdf2024-2025 WC Tax Refund Dates INST LAG
2024-2025 WC Tax Refund Dates INST LAG
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/2024-2025-wc-tax-refund-dates-inst-lag.pdfMonthly Local Sales Tax Collections by Region
Monthly Local Sales Tax Collections by Region
Local Sales Tax Collections, 2013 to 2014
Local Sales Tax Collections, 2013 to 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectionstable0215.pdfLocal Sales Tax Collections 2010 to 2012
Local Sales Tax Collections 2010 to 2012
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections.pdfComptroller DiNapoli Releases School Audits
… within the limit. This accounting practice understates the true amount of the general fund’s unrestricted fund balance …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Thomas P. DiNapoli found the frequency of severe weather in the state is growing, taking a toll on New York’s … disasters and emergencies has averaged $958.6 million in aid annually. While actual annual amounts are variable … itself. The federal government cannot abandon the states in preparing for and responding to disasters.” DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyComptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … over accounts to ensure that funds are properly accounted for and payments are only made for appropriate business …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 88-63
… the purpose of protecting life or property in case of a disaster (Executive Law, §29-b). Although towns and villages … (McKinney's Unconsolidated Laws §9134[1]; 1980 Opns St Comp No. 80-432, p 124). County governing boards are … police unit created on behalf of a village (see 17 Opns St Comp, 1961, p 366). The moneys, when accepted by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Allocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State University of New York had: a fair and equitable methodology for charging … funds. Background The Research Foundation for the State University of New York (Research Foundation) is a … To determine if the Research Foundation for the State University of New York had a fair and equitable …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsState Comptroller DiNapoli Releases Municipal Audits
… County) Village officials did not ensure the chief water operator procured all goods and services in accordance with … of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Wethersfield – Capital Project (2025M-46)
… Board acknowledged the need for a capital project for a new Department building, including a road salt storage shed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Abandoned Property Report - Excel File Format Instructions
Use these instructions to complete your report in the approved Microsoft Excel file format. Do not alter the design of the Excel template in any way.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/abandoned-property-report-excel-file-format-instructions.pdfUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdf