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Fredonia Central School District – Lead Testing and Reporting (S9-25-6)

… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6

Elementary and Secondary Education – 2021 Financial Condition Report

… teaching to remote formats. As of October 2020, the State Education Department reported that over 90 percent of … education is expected to run through SFY 2024-25. New York State Ranks Highest in Nation in Per Pupil Spending For the 2018-19 school year,* New York State was the highest among the states in per-pupil …

https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-education

DiNapoli: Trouble Ahead for Local Governments and Schools

… municipalities’ finances, according to a report  released today by New York State Comptroller Thomas P. DiNapoli. As …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools

City of Yonkers – Budget Review (B19-6-6)

… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The … revenue, such as fund balance, in the 2020-21 budget. Pay tax certiorari claims from annual appropriations instead of …

https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6

State Comptroller DiNapoli Releases Municipal & School Audits

… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-audits

Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)

… both FFS and managed care there are typically limits (or caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, when the …

https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-follow

Town of Wethersfield – Capital Project (2025M-46)

… capital project? Audit Period January 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …

https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46

Village of Montgomery – Audit Follow-Up (2021M-50-F)

… – pdf]   Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, … operations. The audit included six recommendations to help the Board and officials monitor and improve oversight … chief fiscal officer and responsible for the Village’s day-to-day financial activities, which include processing cash …

https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f

DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029

… The state’s Financial Plan shows a growing structural budget … three-year budget gap of $34.3 billion, as forecasted by the Division of the Budget (DOB). When accounting for … incoming federal cuts from the reconciliation bill signed by the President,” DiNapoli said. “This is likely just the …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029

City of Newburgh – Budget Review (B23-6-9)

…  [read complete report – pdf]  Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by …

https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9

Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)

… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13

Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)

… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … officials did not have a sampling plan to identify all water outlets for sampling or exemption. District …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16

Poland Central School District – Lead Testing and Reporting (S9-25-20)

… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … to determine whether officials identified and remediated all water outlets that would have required it. This occurred …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20

Otisco Fire District – Financial Activities (2025M-42)

… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42

Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)

… – pdf] Audit Objective Did Bayport Blue Point Union Free School District (District) officials identify, report and implement …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reporting

DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances

… for state revenues by $5.2 billion through July. New Gov. Kathy Hochul and state leaders should think …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-finances

Join Our Team as a Local Government Auditor

… Make a Difference in Your Community Auditors in the Division of Local Government and School Accountability … and schools.  LGSA auditors play a critical role in ensuring tax dollars are being used effectively and in the …

https://www.osc.ny.gov/jobs/lgsa

Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)

… is composed of volunteer members and is governed by its bylaws and seven-member Board. The Board is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m

Vertus Charter School – Information Technology Asset Management (2025M-9)

… both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT … Officials did not maintain complete, accurate and up-to-date inventory records to properly account for IT assets. Although the School Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9

City of Troy – Budget Review (B19-5-8)

… of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit their …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8