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Citizens’ Guide 2012
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2012.pdfCitizens’ Guide 2011
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2011.pdfCitizens’ Guide 2010
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2010.pdfCitizens’ Guide 2009
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2009.pdfCitizens’ Guide 2008
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2008.pdfCitizens’ Guide 2007
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2007.pdfState Fiscal Year 2008-09 Enacted Budget Preliminary Overview April 2008
This report provides a preliminary assessment of projected spending and revenue based on the SFY 2008-09 Enacted Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2008-09.pdfVillage of Lyons Falls - Board Oversight (2018M-174)
Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons-falls.pdfArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfThe Securities Industry in New York City - October 2006
Wall Street has experienced tremendous growth in recent years and is vitally important to New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2007.pdfOversight of Certified Homeless Shelter Food Services
… and Mental Hygiene (DOHMH) are adequately monitoring the food services at certified homeless shelters in New York … the meals served meet State regulations and New York City Food Standards. Our audit covered the period from January 1, … a daily basis. To this end, some shelters cook their own food on site while others have their food catered. Regardless …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … in a timely manner during 2023, with an average of 40 days between the collection date and the recording …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Opinion 89-35
… funds or appropriation accounts from being overdrawn and, with the counter-signature of the supervisor, the drawing of … a local government may adopt local laws, not inconsistent with the Constitution or general laws, relating to, among … towns to supersede any provision of the Town Law, with certain exceptions, relating to its property, affairs or …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report … was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Town of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Real Property Portfolio
… accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a … stable and diversified local economies. ESD’s property holdings are diverse in location, size, value, and use; and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the potential impact of federal actions that are outlined in State Comptroller Thomas DiNapoli’s comprehensive report. … these challenges, we are working to support everyone in our community and are grateful to our government partners … (IHE) in New York and elsewhere. One example is the cancelling of over 1,800 grants by the National Institutes of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyAvoca Central School District – Payroll (2025M-14)
… and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials should establish an effective payroll system that provides assurance that payroll transactions are adequately supported, authorized by …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… The ALN numbers represent, in most instances, the primary source for retrieving information from state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended