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Onondaga County – Court and Trust Funds (2025-C&T-3)
… controls to account for and safeguard these funds. Key Findings Although we discussed minor discrepancies noted …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… and services provided at selected Town facilities. Key Findings Of the 1,022 applicable physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… and properly maintained employee leave accruals. Key Findings Town officials did not ensure that all payroll …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Windsor – Financial Management (2025M-24)
… fund balance and developed a multiyear financial plan. Key Findings The Board did not effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Greece Central School District – Procurement of Professional Services (2024M-129)
… competition for the procurement of professional services. Key Findings The Board and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mDiNapoli Releases Executive Budget Report
… structural budget challenges remain, and we cannot count on extraordinary one-time windfalls to pay our bills down the … reflects better times and proposes new investments in key areas such as infrastructure, but greater clarity is needed on how the state will pay for it all.” DiNapoli praised the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… actions to manage spending and generate nearly $1 billion in additional revenue this year, while providing increased … since 2015. “New York is beginning the new fiscal year in a better position than projected,” said DiNapoli. … spending cuts during the fiscal year that are authorized in the budget. The budget provides $5.4 billion in additional …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetState Comptroller DiNapoli Releases Audits
… monitoring processes, inaccuracies in data reported on NYCEM’s HMP website, lack of evidence that NYCEM conducted … issued in October 2022, found over $190.6 million was paid on behalf of dual-eligible recipients who were ineligible for … in October 2022, identified inconsistencies with how a key piece of data is collected that could impact the accuracy …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… more than 25% and overtime earnings more than 45%. Key Findings Related to Overtime in 2021 State agencies … of roughly 5,700 in 2012, new hires peaked at 13,483 on Jan. 1, 2019, and then decreased to 7,435 in 2021. Report …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Municipal Audits
… has not established a formal process for staying current on system cybersecurity threats. Water plant officials do not receive alerts to such threats from key sources, including the U.S. Department of Homeland …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… are delivered safely and effectively for residents.” Key Findings: The number of overtime hours increased for the … to make appointments to positions typically filled on an open-competitive basis to candidates meeting the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Oversight of Juvenile Detention Facilities (Outside New York City)
… detention facilities increased between 2019 and 2023. Key Findings While local detention facilities are meeting the … but the facility had yet to implement corrective measures. Key Recommendations Clarify, communicate, and, where …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityHeat and Hot Water Complaints
… Residential building owners must ensure that apartments in their buildings are safe and well-maintained, which … Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, residential building owners must … 1 to May 31, the “heat season,” which translates to a minimum of 68°F between the hours of 6 a.m. and 10 p.m. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsState Comptroller DiNapoli Releases School District Audits
… in the bank and collections of $845,258 were missing key support. Records to support transactions totaling … $66,149 either had no supporting documents or they lacked key information. Oswego City School District – Separation …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsEPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfFederal Funds to New York City: Community Development Block Grant
The Community Development Block Grant (CDBG) Program (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to assist low- and moderate-income communities.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-community-development-block-grant.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdf