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Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton County and the Town of Manheim in Herkimer County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsWest Seneca Fire District #6 – Financial Management (2013M-14)
… or LOSAP as required by law. The Board did not ensure that grants were properly managed. The District also failed to … Develop procedures to ensure that any future Federal grants awarded to the District are properly monitored and … can submit reimbursement claims for the SAFER and AFG grants. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and District … whether the Delaware Academy Central School District at Delhi District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mWebster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Opinion 92-40
… charged to particular customers is not required. Where only an approximation of cost or value is possible, …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Required Reporting
… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – … of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of …
https://www.osc.ny.gov/local-government/required-reportingOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create Account Contact …
https://www.osc.ny.gov/online-servicesTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for the general ($230,000) and highway ($730,000) funds, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mReview of the Enacted Budget: State Fiscal Year 2021-22
… packages in response to the COVID-19 pandemic, with the most recent, the American Rescue Plan, providing $12.6 … important stabilizing force to the Budget, staving off the most devastating cuts to vital services. Figure 4 details the most significant aid categories, including Education ($7.1 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. … New York State Comptroller Thomas P DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Yonkers – Budget Review (B25-6-6)
… Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6City of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Chautauqua County – Financial Condition (2023M-111)
… (District’s) fiscal stability. Key Findings The District Board (Board), County Legislature (Legislature) and other County …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111New Yorkers in Need: The Housing Insecurity Crisis
… Message from the Comptroller Having safe and adequate housing is one of the most essential necessities … or even hazardous conditions. The consequences of this housing insecurity are wide-ranging, with economic, social, … This report examines housing insecurity in New York including high cost burdens …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisState Comptroller DiNapoli Releases State Audits
… in personal service costs. State Education Department: Susan E. Wagner Preschool, Compliance with the Reimbursable …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsOpinion 2008-3
… reserve fund may not be transferred into the fire district's general fund]). Moreover, there is no general authority for … September 3, 2008 Charles S. Kovit, Esq., Attorney at Law Bay Park Fire District 1 Effective January 1, 2007, a … concisely stating the purposes and effect thereof ( id .). The abstract must be prepared by the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Comptroller DiNapoli Releases Municipal & School Audits
… consistent practice of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … to the lack of oversight and compensating controls, there is an increased risk that errors and irregularities could …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk’s records, as required by Town Law, which could have assisted officials in detecting and addressing the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Opinion 91-10
… or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and at the same time as town taxes" (as … valorem levies) TOWNS -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-10