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Gowanda Central School District – Financial Management (2016M-368)
… budgets that reflect the District's actual needs based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Worcester Central School District – Unassigned Fund Balance (2016M-1)
… in Otsego County. The District, which operates one school with approximately 350 students, is governed by an elected … or funding needed reserves to finance future capital needs. Adopt more realistic appropriation estimates in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Putnam Central School District – Budgeting (2015M-243)
… period July 1, 2013 through July 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of … Putnam Central School District Budgeting 2015M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Clarence Central School District – Financial Condition (2016M-128)
… that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … are structurally balanced. Update the procurement policy to provide clear guidance for procuring professional services in an economical manner and establish how documentation supporting such decisions should be …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Cuba-Rushford Central School District – Financial Management (2015M-125)
… Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125DiNapoli Tracks State and City Spending Related to Asylum Seekers
… provide transparency on this emergency spending and show why additional funding and logistical support is needed from …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-tracks-state-and-city-spending-related-asylum-seekersDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… consistent subsidies from the general fund, including: the airport, two entertainment venues, the nursing home and the …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressSteuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of the upcoming year’s budget) and in the road fund totaling $15.5 million (53 percent of the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127XIX.1 Overview – XIX. Project Costing (PCIP)
… Currently, DOL and DOT are the only onboarded agencies. Pre April 2022 and the implementation of the Project Costing … full cost of their projects within SFS. In addition, the pre-PCIP use of projects for non-onboarding agencies did not … tracking of Federal and Capital costs under one project. Pre April 2021, DOB maintained capital projects information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… to Atlantic Terminal in Brooklyn and Hunters Point Avenue station in Queens. The audit review period was from … a systemwide weather-related risk assessment of the LIRR’s transportation facilities to identify and address how to … four of the projects, including a rebuild of the Atlantic Avenue Tunnel and resiliency improvements at the Long Island …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and responsibilities of each party may not be understood by all parties resulting in cybersecurity gaps. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareSeneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Churchville-Chili Central School District – Financial Management (2015M-354)
… actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of our audit was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, … The Town of Amsterdam is located in Montgomery County and has a population of approximately 5,600 residents. The Town Board comprises the Town Supervisor and four Council members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8DiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… response is included in the report. Global Report on School District Lead Testing Audit Series In 2025, DiNapoli released a series of audits examining school districts’ compliance with testing for lead in sources … water outlets auditors identified in select areas of the school districts, 1,867 (29%) outlets were either not sampled …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementComptroller DiNapoli: Positive Financial Indicators in Middletown
… revenue growth has outpaced other cities in the state, climbing more than 57 percent during that time. In 2012, the … property values are also relatively high when compared with those of many other cities, although they have dropped … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletownDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … of Market Orders for 2012, 2013, and 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable expenses in all material …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsDiNapoli: Billions Needed for Repairs to Local Bridges
… bridges in the state. These bridges carry average daily traffic of nearly 33.4 million vehicles. DiNapoli’s report … of traffic carried. Those structures may have inadequate lane or shoulder widths, low clearances or low load-carrying … contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote transparency in …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-billions-needed-repairs-local-bridges