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Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)

… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … properly identify report or implement needed remediation to reduce lead exposure in all potable water outlets as …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-and

York Central School District – Lead Testing and Reporting (S9-25-19)

… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19

Glen Cove City School District – Lead Testing and Reporting (S9-25-17)

… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2   Audit Summary District officials did not properly … as required. Additionally, the District did not report all samples for testing through the Health Electronic Response …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17

Southwestern Central School District – Claims Audit (2025M-34)

… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34

Harpursville Central School District – Lead Testing and Reporting (S9-25-11)

… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11

Shoreham-Wading River Central School District – Capital Assets (2025M-23)

… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 … everything from furniture, computer equipment, vehicles and machinery to buildings and land. Consequently, they represent a significant … District officials did not properly record and account for all of the Districts capital assets As a …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23

Bedford Central School District – Medicaid Reimbursement (2025M-43)

… of Education (Board) that is responsible for the oversight and general management of financial and educational affairs, including adopting policies. The … Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43

Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)

… disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other … The Treasurer is responsible for preparing and completing wire transfers, which are reviewed by the ASB and claims … may not have been detected and corrected. We reviewed 15 wire transfers totaling $2.4 million and determined officials …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45

Accountability for Traffic Ticket Surcharges

… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … and one each in Rochester and Buffalo; each is responsible for processing and collecting fines and traffic ticket … Department accurately assessed collected accounted for and reported all traffic ticket surcharge reve …

https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges

Rockville Centre Union Free School District - School District Website (S9-19-28)

… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19

Village of Suffern - Budget Review (B20-6-2)

… the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2

Town of East Hampton - Budget Review (B19-7-10)

Determine whether the significant revenue and expenditure projections in the Towns tentative budget for the 2020 fiscal year are reasonable

https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10

Town of East Hampton - Budget Review (B20-7-10)

… and expenditure projections in the Town’s tentative budget for the 2021 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

City of Yonkers – Budget Review (B17-6-11)

… overtime costs could potentially be over budget by as much as $2.6 million based on the 2016-17 fiscal year … for tax certiorari settlements in the 2017-18 fiscal year. Social Security tax payments are underestimated by … budget, the City will have exhausted 93.21 percent of its taxing authority and the City’s ability to increase property …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11

DiNapoli Releases Executive Budget Report

… but the state may face increasing budgetary challenges in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, according to an analysis of … of the Executive Budget, provides information to assist in the evaluation of the 2016-17 proposal. “The state's …

https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report

Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth

Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth

https://www.osc.ny.gov/files/local-government/publications/pdf/taxcaptightens0715.pdf

Comptroller DiNapoli Releases Municipal Audits

… completed an audit of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget … completed an audit of the Town of Hume Town of Marilla Village of Round Lake Village of Shortsville and Village of …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2

DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability

… to its wastewater treatment plant, as well as major compliance improvements to the Cooper Lake reservoir located …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintaining

Elementary and Secondary Education – 2021 Financial Condition Report

… plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s … teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of … education is expected to run through SFY 2024-25. New York State Ranks Highest in Nation in Per Pupil Spending For the …

https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-education

DiNapoli: Trouble Ahead for Local Governments and Schools

… The COVID-19 pandemic has negatively affected many local governments’ revenues and … aid to local governments was flat and now the state has withheld some aid. Local governments can only tighten … In extraordinary circumstances the federal government has stepped in with financial assistance to help states and …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools