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Growing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many industries, our economic recovery lags the nation, and risks have expanded as the budget process has unfolded, with growing geopolitical … I am pleased to see the budget will provide tax relief and support to help …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Cost-Saving Ideas: School District Auditing – External Auditor
… Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Tupper Lake Central School District – Records and Reports (2021M-14)
… and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and … accurate and timely accounting records and reports to allow officials to effectively manage financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… and shared network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access … to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … Adequately secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andFairview Fire District – Financial Operations (2024M-138)
… Key Findings The Board and District officials did not properly manage and oversee the District’s financial … the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key Findings … properly claim a total of $65,953 in potential State aid for special education and homeless students, including … State aid was not properly claimed by the District for four special education students. $8,777 in potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through … allowed the Board Chair to control all aspects of the disbursement and purchasing processes. The School’s charter … we reviewed. Key Recommendations Review and update cash disbursement and purchasing policies to ensure they are …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Village of Suffern – Budget Review (B26-6-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget. Background The Village of Suffern is located in … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… of Audit The purpose of our audit was to review the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Liberty Central School District – Budget Review (B4-14-6)
… funds. The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Town of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Town of Norwich Justice Court S9143 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… score which ultimately drives final classifications. For the fiscal year ending 2018, the cities of Amsterdam … were listed in “moderate fiscal stress.” The villages of Catskill (Greene), Canisteo (Steuben), Fultonville … stress” category, up from “susceptible to fiscal stress;” Catskill and Canisteo remain in the “susceptible to fiscal …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdDiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… Justice H. Philip Maynard Jr. He is due back in court on February 2. The investigation continues and all impacted …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsMiddletown Employee Charged With Theft
… New York State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and the New York State Police announced the arrest of Thomas … to my partnership with District Attorney Hoovler and the New York State Police, he will face the consequences for his …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftSUNY Bulletin No. SU-244
… Purpose To provide SUNY agencies with instructions on how to update a Tier 6 … due to the two-year look back Affected Employees Tier 6 SUNY employees with a Retirement Plan type of 7Z (TIAA) … contribution rates are identified within the description. SUNY and State Education Department Benefit Plan Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirement