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Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Environment, Energy and Agriculture – 2022 Financial Condition Report
… a high-water mark of $400 million in the Enacted Budget for SFY 2022-23. Supports a broad array of environmental … control and aquatic habitat conservation; support for the State’s zoos, botanical gardens and aquaria; … a decrease of 2.5 percent from 2019. Receipts from the sale of all agricultural commodities in New York State were …
https://www.osc.ny.gov/reports/finance/2022-fcr/environment-energy-and-agricultureOpinion 91-10
… within the district are subject to town general taxes for park purposes; (e) whether the board of park … district property without replacing it with other property for park purposes; and (f) whether the town could be exposed … park property and to the use of the proceeds of any such sale, it is a well-established principle of municipal law …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… (LLC) to lease and renovate temporary courthouse space for a 19-month period. Did not use a competitive process to …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Windsor Central School District – Fuel Controls (2022M-133)
… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… subscription as of 2023, with the Bronx having the highest share of households without access. “Having … prior to the pandemic. As of 2023, the Bronx, with the highest share of households with income below the federal … for internet access than in other parts of the state or country. Trends in Access Internet access, as defined in the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Comptroller DiNapoli Releases Audits
… (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food insecurity. A … designed housing units, and motels. OTDA is responsible for supervising, inspecting and enforcing shelter compliance … – Farmland Protection Program (2023-S-19) According to the American Farmland Trust, farms generate over $47 billion in …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Executive Budget Report
… in SFY 2023-24, an increase of $5.4 billion, or 2.5%, from the prior year. The Division of the Budget (DOB) … 2025-26, and $7.5 billion in SFY 2026-27. The gaps result from reduced estimates of tax collections due to a forecasted … further constrained. With the Executive Budget Financial Plan forecasting a recession, DOB reduced its projections of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportNorth Syracuse Central School District – Professional Services (2022M-34)
… District (District) officials sought competition for the procurement of professional services and entered into written agreements … District officials entered into written agreements with the 15 professional service providers we reviewed, they did … School District District officials sought competition for the procurement of professional services and entered into …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Opinion 95-24
… opinion. CITIES -- Powers and Duties (deposit of State aid for education in mandatory reserve fund) MUNICIPAL FUNDS -- Mandatory Reserve Funds (criteria for establishing) SCHOOL DISTRICTS -- Powers and Duties (use … reserve fund in two situations: first, upon the cash sale of a capital improvement where there are outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-24State Comptroller DiNapoli Releases Municipal & School Audits
… controls or other oversight procedures to compensate for the clerk-treasurer performing all functions of the … duties or audit the clerk-treasurer’s records and reports for the fiscal year ending May 31, 2022. Putnam/Northern … shortfalls based on revenue estimates for sewer usage and sale of metered water and the budgeted overtime funding for …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98-12
… all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education for any purpose authorized in this chapter, or any other … they were raised or received, except proceeds from the sale of obligations or other moneys which, by law, may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Environment, Energy and Agriculture – 2021 Financial Condition Report
… tons. Mining and quarrying, construction, agriculture and road dust combined produced 70.6 percent of these emissions. … percent experienced 20 or more. Cayuga Lake, in the Finger Lakes region, had the largest number of observed HAB events, … minor impacts or threats. Nearly 31 percent of assessed lakes and reservoirs are impaired or suffer minor impacts or …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureOpinion 90-27
… the opinion. FIRE COMMISSIONERS -- Appointment (in joint fire district) FIRE DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire district); (establishment of joint fire district) … how the town and village may proceed to establish a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Letter for refund policies for ticket sales
Letter to Reporters for refund policies for ticket sales
https://www.osc.ny.gov/files/unclaimed-funds/reporters/2022/pdf/ticket-sales.pdfApplying for Benefits – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1507/applying-benefitsApplying for Benefits – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1501/applying-benefitsApplying for Benefits – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Applying for Benefits …
https://www.osc.ny.gov/retirement/publications/1502/applying-benefits