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XVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic … This section includes a discussion of the New York State Financial Reporting Entity for the purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… governments across New York improve their long-term budget planning. The bill would provide reimbursement from the state … development of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” … all or part of the costs associated with long-term budget planning. Multiyear financial planning is a tool that will …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingDiNapoli Report Highlights Local Government Reliance on Federal Aid
… district for 2015 is available through a new, interactive feature on DiNapoli's website. Generally, the type of federal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 2007-2
… charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are … Whether amendments made to the Election Law require or permit the chargeback of election …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Town of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/schroeppel-2019-187.pdfGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gananda-2021-86.pdfSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… that District officials did not: Ensure procedures for granting, changing and disabling network access were … Board of Education (Board). The Board is responsible for the general management and control of financial affairs. … responsible, along with other administrative staff, for day-to-day management under the Board’s direction. The …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fState Comptroller DiNapoli Releases Municipal Audits
… to improve the cash disbursements process to ensure that all aspects are properly performed. The director approves purchases, audits all claims and signs checks, while the assistant director … waste and recycling fee to realize the estimated revenues. All six of the city's collective bargaining agreements have …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… its oversight and work to remove barriers to ensure school districts are providing the required services for … audit examined whether SED was adequately overseeing if school districts outside New York City were providing the … crucial that SED provide adequate guidance and support for school districts to improve the academic outcomes and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsCity of Yonkers – Budget Review (B23-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, and sale of property, to finance its … tax surcharge, sales and use tax as well as City and State mortgage tax that may not be achievable. Results in …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… and provide IT security awareness training to employees. Disable unnecessary network user accounts, modify network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Lockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lockport-2022-198.pdfDiNapoli Audit Finds Gaps in NYC School Safety Planning
… “The state Safe Schools Against Violence in Education Act aims to keep school children and teachers as safe as … reporting violent incidents. The SAVE Act also requires public school districts, charter schools and BOCES programs … requirements outlined in the law and regulations apply to public schools and districts, but not to private schools. In …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… with the Board. The Manager is responsible for ordering food and supplies to provide meals and refreshments for … Policy before approving them for final payment. Cafeteria food and supply purchases averaged approximately $257,000 … for personal use, he directed the Manager to purchase food totaling approximately $1,300 for the Superintendent’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… conditions. I encourage local governments to use our self-assessment tool to help them budget and avoid potential pitfalls in the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesAdministration of Non-Competitive and Limited-Competition Contracts
… with a history of poor performance. Do not extend or renew existing contracts with vendors until the performance …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsOversight of Student Immunization in Schools
… 2016. Background SED provides guidelines to assist schools in developing policies to prevent and prepare for outbreaks … out the enforcement and monitoring of immunizations in schools across the State and performs between 100 and 150 … Overall, these agencies also have appropriate controls in place to ensure schools are adequately preventing, and are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsHornell City School District - Financial Management (2019M-38)
… plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive multiyear … objectives and goals. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38