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DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… for school aid and other factors. General Fund Closing Balance and Reserves The Financial Plan projects the General Fund will end the year with a $7.2 billion balance, compared to $16.6 billion as of Dec. 31, due, in … earlier in the year. In SFY 2021-22, the General Fund balance is expected to decline to $5.7 billion by the end of …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… New York State Comptroller Thomas P. DiNapoli today said there are some positive developments for the state’s fiscal … of when our economy came to a standstill,” DiNapoli said. “There are signs our economy is rebounding and the federal … Comptroller Thomas P DiNapoli said there are some positive developments for the states fiscal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerMontrose Fire District – Claims Auditing (2025M-53)
… for a proper fire district purpose. Purchases made using credit cards are also subject to claims audit and approval. … taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without adequate … to support that fraud claims were filed with the bank to dispute the charges. A credit card claim that included a $288 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Persistence Preparatory Academy Charter School – Credit Cards (2022M-71)
audit, charter school, persistence preparatory
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/persistence-preparatory-academy-charter-school-2023-71.pdfBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
audit, charter school, brighter choice
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighter-choice-charter-school-for-girls-2023-72.pdfHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
audit, charter school, Henry Johnson
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/henry-johnson-charter-school-2023-32.pdfTax Cap Elements by School
Tax Cap Elements by School
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbyschool.xlsRevenue Challenges Facing School Districts
Revenue Challenges Facing School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/RevenueChallengesSchools0114.pdfSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Otisco Fire District – Audit Follow-Up (2016M-415-F)
… not implemented, and one recommendation was not applicable for the period that we reviewed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fAshville Fire District – Procurement and Board Oversight (2025M-81)
… delivery of a mini-pumper, which the vendor had on hand because another fire district did not take delivery of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Germantown Fire District – Board Oversight (2014M-166)
… of Germantown and Columbia County. An elected five-member Board of Fire Commissioners governs the District. The … appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services … Germantown Fire District Board Oversight 2014M166 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Wantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Tioga Fire District – Board Oversight (2022M-170)
… and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although … the Treasurer performed all financial duties including receiving and disbursing cash, signing District checks and … the Treasurer’s records. Adopt a procurement policy, investment policy and code of ethics. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDavenport Fire District – Financial Activities (2020M-147)
… and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… report - pdf ] Audit Objective Determine whether the Grand Gorge Fire District’s (District) Board of Fire … Determine whether the Grand Gorge Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, 2014 … the revised point system. Establish a process to review LOSAP activities and records to ensure activities are …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73