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State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Ardsley Union Free School … – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the district levied more taxes …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… New York City’s $127 billion fiscal year (FY) 2027 preliminary budget (February Plan) provides more … fiscal monitors in recent years. This includes: For FY 2027, about $5.2 billion was added to fund combined planned … actions the city intends to take to close the gap in FY 2027. The city initiated a savings program, which is …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsCity of Yonkers – Budget Review (B6-16-11)
… of 4.3 percent. Key Findings The 2016-17 budget relies on nonrecurring funding of $11 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11CUNY Bulletin No. CU-454
To provide instructions for processing payroll deductions for the 2013 United Way of CUNY Campaign deduction code 897
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaignCity of Dunkirk – Budget Review (B25-1-8)
… was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Deficit Financing Act”) … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Agencies Bulletin No. 2326
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: All … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2326-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2327
… 190 of the Laws of 2023, which implemented the 2023 – 2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2332
… Employees: All employees in Bargaining Units 02, 03, 04 and 47 represented by CSEA who meet the eligibility … Dates Check Dates Administration 1 Lag 03/27/2025 04/23/2025 Institution 1 Lag 04/03/2025 05/01/2025 Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2332-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesCUNY Bulletin No. CU-434
… Purpose To provide instructions for processing payroll deductions for the 2012 United Way of CUNY Campaign deduction code 897. Affected Employees … To provide instructions for processing payroll deductions for the 2012 United Way of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-434-2012-united-way-cuny-campaignSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… of the State, distinct and separate from the Towns of Liberty and Bethel, and is located in Sullivan County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mChautauqua County – Financial Condition (2023M-111)
… have been indirectly funding District operations instead of just the real property owners who benefited from the … County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent each year, … Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Rochester City School District – Budget Review (B20-2-1)
… 19, 2019 disclosure that preliminary results of its annual external audit revealed an unplanned deficit had … Education. The District has no available unrestricted fund balance to mitigate the budgetary deficit. The District … obligations by the end of the fiscal year ending June 30, 2020. Key Recommendation Our Office developed a two-part …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… or develop and adopt a written policy related to fund balance and reserves. For example, the Board and District … effect these decisions would have on the District’s fund balance and the tax levy. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Plainville Fire District – Audit Follow-Up (2021M-31-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021. The audit determined that the Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fComptroller DiNapoli Releases State Audits
… Over Cash Advance Accounts (2013-S-52) Auditors found that at one OCFS facility, cash receipts from a small café, which … Auditors found that at one OCFS facility cash receipts from a small café which is …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsCity of Yonkers - Budget Review (B21-6-7)
… revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Comptroller DiNapoli Releases Municipal Audits
… funds. The board gave taxpayers the impression that real property taxes were levied to finance general town … from 2018 through 2021, the board levied additional real property taxes in each general fund (town-wide and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bolivar-Richburg Central School District – Financial Management (Allegany County) Auditors … limit by approximately $626,000. Lackawanna City School District – Tuition (Erie County) Auditors found that the …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … hours of compensatory time valued they were entitled to for the same period. Comsewogue Public Library – Cash … library staff with guidance on procurement methods for professional service providers. Also, the purchasing …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-audits