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Avoca Central School District – Payroll (2025M-14)
… report – pdf] Audit Objective Did Avoca Central School District (District) officials accurately pay employees’ salaries and … million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally paid … District officials generally paid employees salaries and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Great River Fire District – Treasurer Reports (2025M-125)
… errors: An account balance report which was not structured in a format to provide the Board with adequate … calculated book balance. The listings of claims included in the Treasurer’s reports were inaccurate or incomplete for … corrective action, and their response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… or nearly 17 percent. Eight of the 527 villages reporting (1.5 percent), and two counties out of 57 reporting (3.5 … (100 percent), Yonkers (92.7 percent), Lackawanna (90.9 percent), Ogdensburg (89.6 percent), Fulton (89.2 percent), Binghamton (89.1 percent), Gloversville (87.9 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… introduction of a legislative proposal aimed at helping local governments across New York improve their long-term … by the state’s Financial Restructuring Board for Local Governments for all or part of the costs associated … said these types of plans will allow residents and elected local officials to better understand the impact of their …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingDiNapoli Calls for Long-Needed State Debt Reform
… infrastructure projects languishes,” DiNapoli said. “Caps and other restrictions on debt set in statute have not … enacted the statutory Debt Reform Act of 2000 to impose caps on debt levels and debt service spending. The cap on … the limits. Weakened Guardrails To bypass the debt caps, new forms of state debt were created outside the …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… This amount is significantly higher than the most recent forecast by the Division of the Budget contained in the … to the Financial Plan. While tax collections have exceeded forecast throughout the current fiscal year, December results … taxes. Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the first nine months of SFY …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingOpinion 98 - 22
… increasing that amount and you ask whether this must be done by local law or instead may be done by resolution. The Village Law contains no specific … in an amount not exceeding $5000 in a fiscal year must be done by local law or instead may be done by resolution …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Nichols Joint Fire District – Procurement (2025M-103)
… policy (Policy) or best practices. When officials do not solicit competition as required by GML and District … Policy. Seek competition for fuel purchases, which may have saved the District $3,626 over the audit period. The … corrective action. See Appendix C for our comments on the District’s response. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … Audit Summary The current and former Treasurers did not record and report District receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … did not record and report all financial transactions in a timely and accurate manner. As a result, adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Churchville-Chili Central School District – Procurement (2025M-18)
… The District entered into 12 CIP contracts valued at approximately $36.6 million during the audit period. Audit … taxpayers the 12 CIP contracts entered into, and valued at approximately $36.6 million, were procured in the most … taxpayers the 12 CIP contracts entered into and valued at approximately $366 million were p …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Middlesex Fire District – Fiscal Transparency (2025M-130)
… and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in … must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130City of Lockport – Budget Review (B20-1-9)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s … may result in overtime. The proposed budget includes a negative appropriation of $317,287 for projected personnel …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Medicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 to review the dates on which the Town filed its annual … October 2024, did not maintain a central accounting system to track the Town’s financial activity, which caused the …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Agencies Bulletin No. 1837.3
State Agencies Bulletin No 18373
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveRiverhead Central School District – Financial Operations (2025M-64)
… receive complete and accurate financial information in a timely manner to enable them to monitor financial … Area The Board and District officials are responsible for developing policies and procedures to ensure the Board … $12.3 million we reviewed were approved by the Board. When the Board is not provided with sufficient information, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Eastport Fire District – Procurement (2025M-50)
… (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include … and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, evacuation routes and … set forth in Article 3 of New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Greenburgh Central School District – Procurement (2024M-147)
… Central School District (District) officials procure time and materials contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July … periodically seek competition for certain goods and services which are anticipated by the district on an as …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147