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Avoca Central School District – Payroll (2025M-14)
… audit report. The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support …
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)
… [read complete report – pdf] Audit Objective Did the Great River Fire District (District) Treasurer provide the Board of … Did the Great River Fire District District Treasurer provide the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125City of Newburgh – Budget Review (B24-6-9)
… in its 2025 adopted budget for the New York State Touring Route Program because there is no assurance the State will … year. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9State Agencies Bulletin No. 1619
… Purpose To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees As of January 1, 2018, employees in the following Management … To inform agencies of the implementation of the New York State Paid Family Leave Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveCity of Yonkers – Budget Review (B19-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $50.3 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … on the 2018-19 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… The bill would provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” said DiNapoli. “The …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 98 - 22
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … by another local law) -- Publicity Fund (establishment of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Nichols Joint Fire District – Procurement (2025M-103)
… and maintain public trust. Seeking competition also guards against favoritism, extravagance and fraud, while …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Churchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… manner? Audit Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to … public trust. From January 1, 2024 through June 30, 2025, the District’s deposited receipts totaled $239,204 and … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this …
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)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Middlesex Fire District – Fiscal Transparency (2025M-130)
… provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)? Audit Period January 1, 2019 … detail the District’s financial position and results of operations and provide the Board with necessary …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… Binghamton (89.1 percent), Gloversville (87.9 percent), Little Falls (83.8 percent), Niagara Falls (82.4 percent) and …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsDiNapoli Calls for Long-Needed State Debt Reform
… in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new report by State Comptroller Thomas P. DiNapoli … debt to grow to troubling levels and offers a roadmap for state debt reform to improve debt affordability and …
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
… months of SFY 2021-22, according to the monthly state Cash Report released by New York State Comptroller Thomas P. … and lower than anticipated spending. Report December Cash Report Related Report Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingWest Irondequoit Central School District – Emergency Drills (2025M-85)
… section. Audit Summary District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not conduct all … District officials did not conduct all required drills or conduct all drills within the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … School District District officials properly conduct and report emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Riverhead Central School District – Financial Operations (2025M-64)
… receive complete and accurate financial information in a timely manner to enable them to monitor financial … reports to the Board. The District had $167.7 million in general fund expenditures for the 2022-23 fiscal year. … provide the Board with complete and accurate information in a timely manner to enable them to monitor the District’s …
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)
… Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and services not required … Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Greenburgh 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