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Hammond Central School District – Financial Management (2024M-70)
… the Hammond Central School District (District) Board of Education (Board) and District officials properly managed … whether the Hammond Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Gowanda Central School District – Financial Management (2024M-104)
… surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… opportunity costs associated with the given good; and the life span and associated life cycle costs. Life cycle costs … should be purchased, either outright or over an extended term, or whether it should be leased. There are a number of … Equipment manufacturer or a manufacturer's subsidiary credit corporation. Private third-party financing company …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to … more than expected. Estimated payments made with requests for extensions to file annual tax returns declined by over …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli Releases October State Cash Report
… well as increased sales tax collections. Tax collections for the first seven months of the fiscal year were $220.7 … state Division of the Budget (DOB) on Nov. 14. Collections for personal income tax (PIT) through October were $960 … below initial projections. DOB again reduced projections for PIT in the Mid-Year Update. "With personal income taxes …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… Local government sales tax collections declined by 7.1 percent in November compared to the same month last year, … to State Comptroller Thomas P. DiNapoli. November’s sales tax collections totaled $1.3 billion for local … Local government sales tax collections declined by 71 percent in November …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… employment and economic growth may present a challenge in the coming months, along with the potential impact of … were nearly $3 billion higher than the same period in SFY 2024-25, reflecting, in part, the 24.9% increase in collections from the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterComptroller DiNapoli Releases Municipal Audits
… , Town of Middlefield , Village of Sag Harbor , Town of Sand Lake , Town of Saugerties, Schoharie County , Smithfield … properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court (Rensselaer County) The justices … T of Exeter Twn of Middlefield Vil of Sag Harbor T of Sand Lake T of Saugerties Schoharie Co Smithfield FD T of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-02021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfLocal Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
Local Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215_0.pdfTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
Did Town of Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/gorham-town-2025-106.pdfComptroller DiNapoli Releases School Audits
… District , Southern Caygua Central School District and the Yonkers City School District . “In an era of limited … does not address its debt share or declining enrollment. Yonkers City School District – Fixed Assets (Westchester … District Southern Caygua Central School District and the Yonkers City School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases State Audits
An initial report issued in June 2013 determined that the majority of MTA bus drivers sampled met the requirements of Article 19A of the New York State Vehicle and Traffic Law
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Public Drinking Water Needs More Protection
… protections to ensure clean drinking water and prevent contamination that could result in health problems, according … we should never take for granted," DiNapoli said. "Water contamination in Hoosick Falls, Newburgh and Long Island … for public water supplies and improve our response to contamination." The President's proposed budget would cut the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs reported by Clinical Associates of the Finger Lakes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses incurred in … Vehicle and Traffic Law. We performed our audit pursuant to legislative mandates included in these statutes, which …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… organization located in Johnson City, New York, provides preschool special education services to children with … the ages of three and five years. TCDC is reimbursed for preschool special education services through rates set by … in reimbursable costs on its CFR for the rate-based preschool special education programs it operated. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLaurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … the planned balances to be accumulated in each reserve and how the reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135