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East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… financial management for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. Background The East Rochester Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… disbursement process for the period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … and provides appropriate transparency through the budget process with public disclosure. Such uses could include, but …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterXI-A.4 Procurement Card Use – XI-A. Purchasing
… in Chapter XI-Section A3 Purchase Orders of this Guide. Process and Transaction Preparation: When online … Paying and Reconciling Procurement Card Charges of this Guide. Guide to Financial Operations REV. 01/10/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
Determine whether the Amani Public Charter School School officials procured goods and services in accordance with established policies
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … improve the effectiveness of the District’s claims audit process. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in … to assist those affected by the pandemic. "While it’s good news the budget maintains a commitment to building up … Yorkers rely on and improving the state’s long-term fiscal standing. "My office will analyze the final enacted budget …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23DiNapoli Op Ed in Times Union
… Artificial intelligence has the potential to transform how government operates and delivers services. New York state … are meant to help could be put in harm’s way. That is why my office has called on New York’s leaders to enact robust … and practices in place that promote transparency from the start, address the flaws and biases that can come with AI, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionResources for Local Officials
… Counties, Cities, Towns and Villages NYSLRS Employer Web Portal - Financial Statements and Supplementary Information … Tax Data Verification Assessment Roll Verification Justice Court Fund Reporting (JCR) Contact Update Other Required … Fiscal Stress Monitoring System Search Tool Justice Court Revenue Report Open Book New York Training for Local …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsIX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and … revenue lines on the journal are: Expenditure lines: GL Business Unit; Department; Program (this value will always be … Lines: On the revenue transaction line where the cash is getting transferred into: GL Business Unit Department Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… Comptroller Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, … efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a major … DiNapoli said. “Governor Hochul’s recently unveiled child care expansion proposal, supported by Mayor Mamdani, is …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsLockport City School District - Procurement (2021M-198)
… procurement process for a $3.3 million security enhancement project. They did not seek competition for a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Orange – Former Highway Superintendent’s Records (2019M-30)
Determine if the former Highway Superintendent Superintendent maintained adequate and appropriate records and reports
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Horseheads – Information Technology (2025M-109)
… local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff? Audit Period January 1, 2024 – January 21, 2025 We … and local user accounts develop an information technology IT contingency plan and provide adequate IT security …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Gorham (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … 2024 FFI tax proceeds in accordance with New York State Insurance Law (Insurance Law) and relevant case law. The bookkeeper … of Gorham Town officials properly distribute foreign fire insurance FFI tax proceeds …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Cincinnatus Fire Department – Financial Management (2025M-91)
… collected $270,147 and disbursed $317,776 from 13 bank accounts during the audit period, including nine … reports were maintained and submitted to the membership. Bank statements indicated that $270,147 was deposited into … not maintain supporting documentation for collections or deposit funds in a timely manner. We determined that 158 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Town of Brant – Transparency of Fiscal Activities (S9-25-23)
Did the Town of Brant Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and manage technology devices, … The CAP should be posted on Monroe 2-Orleans BOCES’ website for public review. 1 Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025m