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Oysterponds Union Free School District - Financial Management (2019M-217)
… based on historical data and known trends. Discontinue the practice of appropriating fund balance that is not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Town of Hounsfield - Claims Auditing (2019M-215)
… complied with bidding requirements and/or the Town’s procurement policy. Key Recommendations Perform a thorough … to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, competitive bidding statutes and the Town’s procurement policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mVictor Central School District - Financial Management (2019M-62)
… warnings from its external auditor that the school food service surplus fund balance was excessive. Overfunded … operations. Develop a plan to continue reducing the school food service fund balance to a reasonable level. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Worcester Central School District – Unassigned Fund Balance (2016M-1)
… fund balance for the period July 1, 2014 through November 16, 2015. Background The Worcester Central School District is … by an elected five-member Board of Education. The 2015-16 budget appropriations are $10.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that … either more leave days (209) or less leave days (143) than what they were entitled to. Three employees’ vacation … by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Outreach Events
… Outreach Program participates in a variety of public events across the State. People can search the OUF database … property. Date Event Address County November 2025 November 2, 2025 11:30 am - 5:00 pm Festival of … Down Saratoga Wilton Elks Lodge 1 Elks Lane, Saratoga Springs, NY Saratoga Contact us to request our …
https://www.osc.ny.gov/unclaimed-funds/outreach-eventsDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% … annually on average – more than double the preceding 5-year period. The big two items in state spending – School Aid … Budget provides $37.4 billion in School Aid on a School Year (SY) basis, an increase of $209 million (0.6%) over the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetVillage of Washingtonville – Budget Review (B24-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 … budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 (the … million to liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Capital Program Revenue and Expenses
… Casino (Resorts), operated by Genting New York (Genting), opened adjacent to Aqueduct Racetrack. According to NYRA’s …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against … To determine the extent of implementation of the five recommendations made in our audit report Compliance With the Safe Schools Against …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followDiNapoli: Local Governments Challenged by Slow Revenue Growth
… report on the state’s local governments released today by State Comptroller Thomas P. DiNapoli. “New York’s … between 0.9 and 2 percent annually since 2010. Spending by school districts remained below 1 percent for three years … period a year earlier. While revenue collections varied by region, counties are particularly reliant on sales tax …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… management. DiNapoli’s report, coming after recent news reports raised questions about significant problems with …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesNew York’s Economy and Finances in the COVID-19 Era
… 9, 2020 Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was widely reported, New York’s … 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and …
https://www.osc.ny.gov/reports/covid-19-july-9-2020DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… New York’s tourism sector is approaching a complete recovery as visitor spending and … 68 million visitors by 2025. “The number of tourists is nearly back to pre-pandemic numbers in New York City,” … daily hotel room rates, which exceeded $300. The uptick is projected to generate a record $4.9 billion in sales and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationCongregate Meal Services for the Elderly
… relation to the eligible senior citizen population in the district that will be served, or compare the proposed number …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and … by State Comptroller Thomas P. DiNapoli. "Major shifts in federal fiscal policies constitute the greatest risk to … may lie ahead, depending on the effects of what happens in Washington." The November update to the city’s four-year …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetOther Bulletin No. 40
… date (03/31/2017) to receive the payment but whose Payroll Status is Leave of Absence (except those on Unpaid Military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-40-april-2017-suny-construction-fund-scf-civil-serviceState Agencies Bulletin No. 1959
… for AC230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of AC230 … be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC230 … AC230s may be directed to the Payroll Reversal and Exchange mailbox. Questions regarding taxes may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
To determine whether Homes and Community Renewal HCR has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program HCV the Section 8 PerformanceBased Contract Administration Program PBCA and the COVID Rent
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-funding