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XVI.3.A Financial Statements – XVI. Financial Reporting

… within 12 months of the end of the current fiscal period. Tax revenues are recorded by the State as taxpayers earn …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

Penfield Central School District – Procurement (2022M-76)

… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Otisco Fire District – Financial Operations (2016M-415)

… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review monthly reports and ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Village of Schoharie - Board Oversight (2018M-184)

… [read complete report - pdf] Audit Objective Determine whether the Board … from the Board. The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. The … cause an audit of, the Clerk-Treasurer’s annual financial report and supporting records. Monitor and enforce policies …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Hudson Housing Authority – Information Technology (2019M-224)

… review and update routinely or when significant changes in the environment occur. Create and maintain service level … sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… [read complete report – pdf] Audit Objective Assess whether the Town of … taking additional steps to increase physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and indicated …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)

… [read complete report – pdf] Audit Objective Assess whether the Town of Big … taking additional steps to increase physical accessibility for the 100 components identified in this report. Town officials agreed with our findings and indicated …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37

City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)

… [read complete report – pdf] Audit Objective Assess whether City of Cohoes … taking additional steps to increase physical accessibility for the 49 components identified in this report. City officials agreed with our findings and indicated …

https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26

Saranac Central School District - School District Website (S9-19-30)

… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Islip Fire District – Disbursements (2020M-9)

… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit … have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Town of Allen – Claims Audit (2024M-123)

… – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved … corrective action. … Determine whether the Town of Allen Town Town Board Board properly audited and approved …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

Capital Asset Management

… Services is adequately overseeing selected State agencies and related entities to ensure that they have proper … mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) … information in accordance with generally accepted accounting principles. SFS AM is used by State and agency …

https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-management

Oversight of Undistributed Child Support Funds

… by enforcing child support obligations. OTDA oversees New York’s child support program. OTDA’s responsibilities include … offices (districts) located in New York City and the State’s 57 other counties (the five counties of New York City …

https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-funds

State Police Bulletin No. SP-186

To inform the Division of State Police of OSCs automatic processing of the 2018 State Police Expertise Pay

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-186-2018-state-police-expertise-pay

State Police Bulletin No. SP-187

To inform the Division of State Police of OSCs automatic processing of the 2018 State Police Hazardous Duty Pay

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-187-2018-state-police-hazardous-duty-pay

State Police Bulletin No. SP-182

… Association (NYSPIA), provides for an annual expertise payment. Effective Date(s) The 2017 State Police Expertise … will be available for agency use. NPAY770 – One Time Payment Report This report identifies all employees who … effective after receiving the 2017 Expertise Pay, the payment cannot be included in the compensation calculation of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-182-2017-state-police-expertise-pay

State Police Bulletin No. SP-181

… State Troopers (PBA), provide for an annual hazardous duty payment. Effective Date(s) The 2017 State Police Hazardous … will be available for agency use. NPAY770 – One Time Payment Report This report identifies all employees who … effective after receiving the 2017 Hazardous Duty Pay, the payment cannot be included in the compensation calculation of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-181-2017-state-police-hazardous-duty-pay

DiNapoli Releases Economic Profile of New York's North Country Region

… resources provide both opportunities and challenges for growth," said DiNapoli. "State and local leaders are developing innovative strategies that use these geographic features to their … both recipients of $10 million grants from the state for downtown revitalization projects. In Watertown, local …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-region