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South Orangetown Central School District – Audit Follow-Up (2022M-24-F)

… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …

https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-f

City of Dunkirk – Community Development Block Grant Management (2012M-146)

… in loans that are unsecured and lack the most fundamental paperwork, such as a signed loan document. All told, we …

https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146

Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)

… was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax … did not establish adequate internal controls over the receipt and disbursement of FFI tax. We identified $27,738 in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associations

Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)

… is supposed to restart the District’s IT operations from daily back-up files the event of an emergency, this process … clear and specific guidelines. Consider revising the daily maximum amounts that it authorizes for meals and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technology

Town of Henrietta – Financial Management and Purchasing (2013M-208)

… or procedures to help properly classify individuals as independent contractors or employees, and made payments totaling $175,000 to four individuals as independent contractors, who likely should have been treated … the duties of the payroll clerk and ensure that a payroll certification is completed. Establish adequate internal …

https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208

Montgomery County – Financial Condition (2013M-234)

… and defining reasonable amounts of unexpended surplus funds that the County should maintain. Develop and adopt … Closely monitor the County’s use of unexpended surplus funds and ensure that action is taken, if necessary, to …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234

Saratoga County – Financial Condition (2013M-235)

… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235

Town of Fishkill – Fiscal Stress (2013M-188)

… in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town officials loaned moneys … primarily because sewer revenues were not sufficient to cover operating costs; and the town-outside-village general …

https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188

Village of Clyde – Financial Management and Board Oversight (2013M-96)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the … approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … officials have not developed policies and procedures to govern budgeting practices and the level of unexpended …

https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96

Village of Oxford – Justice Court Operations (2013M-219)

… period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219

Village of Monticello – Board Oversight (2013M-226)

Village of Monticello Board Oversight 2013M226

https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226

Town of Bridgewater – Financial Operations (2013M-309)

… through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board is the legislative body responsible for managing Town … Ensure that a separate set of accounting records is maintained for each fund. Periodically review the work of …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

Village of Westbury Purchasing Claims Audit and Information Technology 2013M301

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Town of Sidney – Budget Review (B4-14-19)

… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19

Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)

… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating them to …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279

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

… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …

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

DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25

… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25

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