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City of Yonkers - Budget Review (B19-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … in the annual budget. The City continues to rely on nonrecurring revenue, such as specialized State aid and … property values do not increase, its ability to increase taxes may be reduced in future years. The water fund may be …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Comptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk … Academy and Central School District and the Westhampton Beach Union Free School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsSchroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Executive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… Attorney Darcel D. Clark and New York State Comptroller Thomas P. DiNapoli today announced that the longtime director … Zelenka, Chief of the Economic Crimes Bureau, and Jean T. Walsh, Chief of the Investigations Division. District …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantOuaquaga Fire Company, Inc. – Company Operations (2025M-98)
… report – pdf] Audit Objective Did the Ouaquaga Fire Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its Certificate of Incorporation … Did the Ouaquaga Fire Company Inc Company Board of Directors Board and membership …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98Opinion 2005-1
… ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by persons requesting the use of such … is in response to your inquiry concerning the provision of emergency medical service in a town. You indicate that the … with a not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1EMC 2026 Letter of Support - REEC
A letter of support from The Real Estate Executive Council.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/reec-letter-of-support.pdfSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report South … policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fCincinnatus Fire Department – Financial Management (2025M-91)
… Department (Department) treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded? Audit Period January 1, 2023 – … Department Department treasurers and membership ensure that financial activities were properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Margaretville Central School District – Fund Balance (2015M-55)
… October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and … Margaretville Central School District Fund Balance 2015M55 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… that value was revised upward to $273.1 billion.) “Market volatility has been pronounced in the first half of … the Fund has delivered a five-year rate of return of 10.6% and a 10-year rate of 7.74% Employer contribution rates … in prior years Return for Third Quarter Return for 2024 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Falconer Central School District – Financial Management (2024M-52)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Determine whether the Falconer Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52ReStacking Occupancy Initiative
… could be achieved as leases on remaining excess office space expire. Subsequently, the State’s 2013-2014 Budget … on managing, occupying and procuring agency office space. DOB commissioned OGS to implement this initiative. In … commission and DOB. OGS has achieved about $51 million in lease costs savings which, after adjusting for move costs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… Audit Objective Determine whether East Quogue Union Free School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Six IT assets with combined purchase …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … contracted accounting firm. An incorrect formula was used to calculate State aid attributable to special education students, resulting in one district of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingAlbion Central School District – Financial Management (2021M-200)
… - pdf ] Audit Objective Determine whether the Albion Central School District (District) Board of Education (Board) and District officials … Determine whether the Albion Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Cost-Saving Ideas: How to Reduce Energy Costs
… The utility continues to deliver electricity and natural gas but energy service companies (ESCOs) can sell you electricity or natural gas. You can find the lowest cost ESCO or ESCO offering “best value” … the OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsDelaware County – Court and Trust Funds (2022-C&T-2)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 … may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2DiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billion