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Town of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022. As of May 10, 2023, the 2021 … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed … Treasurer is the chief fiscal officer and is responsible for receiving, maintaining custody of, and disbursing all …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… Supervisor did not: Establish written procedures for granting, changing and disabling non-student network user … is composed of five elected members and is responsible for the general management and control of the District’s … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fCopiague Union Free School District – Audit Follow-Up (2023M-150-F)
… Free School District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report … Free School Districts District progress as of January 2026 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/copiague-union-free-school-district-audit-follow-2023m-150-fCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as … The purpose of our review was to assess the Caledonia Joint …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the South Butler Fire District’s (District) progress, as of … The purpose of our review was to assess the South Butler Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fOpinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… risks in the coming years, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York … 2009 and 2017, the largest and longest job expansion since World War II. Employment reached a new record of 4.4 million …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of … The purpose of our review was to assess the Plainville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fThe North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be overstated, both as an economic engine … part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, making it the second highest producing region in the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryUnclaimed Funds in the Bronx
Breakdown by neighborhood of unclaimed funds in the Bronx.
https://www.osc.ny.gov/files/press/pdf/unclaimed-funds-bronx-2015.pdfXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… (1) an AP Processor from the Business Services Center (BSC) or a Business Unit enters information from a paper … information about vouchers in the Accounts Payable module. BSC and Business Unit vouchers will use separate workflows. … that are relevant to online Business Units are ONL and BSC. These origins function as follows: ONL – When a user …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… Conservation Fund 21200-21206 Environmental Protection and Oil Spill Compensation Fund 21250-21252 Training and … Commercial Gaming Revenue Fund 23750-23755 Medical Cannabis Trust Fund 23800-23821 Dedicated Miscellaneous State Revenue Fund 24800-24803 New York State Cannabis Revenue Fund 24850 Health Care Transformation Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrThe Tourism Industry in New York City
… Stores 20% 452111 Hobby, Toy, and Game Stores 20% 452112 News Dealers and Newsstands 20% 452210 Department Stores 20% …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
Did the Wrights Corners Fire Company Inc Company Treasurer Treasurer maintain complete financial records in a timely manner
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andGorham Fire District – Procurement (2026M-37)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent … to compete. The District purchased $475,224 in goods and services during the period of January 1, 2024, through …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… [read complete report – pdf] Audit Objective Did the Town of Alexander (Town) Town Clerk/Tax Collector (Clerk) … details. Release of this report was held in abeyance while the matter was under review by outside law enforcement. Understanding the Audit Area A town clerk must record, deposit, report and …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148City of Mechanicville – Procurement (2025M-60)
… to seek competition, which is often required by State law or by locally adopted policy. One of the goals of seeking … formal competitive bids, requests for proposals (RFPs) 1 or written and verbal quotes, a well-planned solicitation … their purchases. Consequently, they made purchases without confirming there were available budget appropriations, which …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of … Manhattan and into Brooklyn and Queens. New York City is attracting tech firms because of its unmatched quality of … Hightech is one of the fastest growing industries in New York City …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nyc