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Town of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Tompkins … Fire District’s (District) progress, as of January 2026, in implementing our recommendations in the audit report Town … The purpose of our review was to assess the Town of Tompkins …
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)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess Uniondale Union Free … School District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Uniondale Union Free School District – …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-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 of November 2025, in implementing our recommendations in the audit report … 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 November 2025, in implementing our recommendations in the audit report South … 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-fWoodbourne 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 November 2025, in implementing our recommendations in the audit report … 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 October 2025, in implementing our recommendations in the audit report … 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-fOpinion 91-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. WORDS AND PHRASES -- "In the same manner and … Concerning the powers and duties of the town board in relation to a 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
… 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong revenue collections and the reallocation of unneeded reserves, but the city faces significant budget gaps and risks in the coming years, according to a report released today by …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadUnclaimed 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.pdfThe 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 … The critical role farms play in New York cannot be overstated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… and guidance to Business Units regarding voucher workflow in the Accounts Payable module. Online Business Units should document voucher approvals in the Statewide Financial System (SFS) whenever it is practicable. Completing approvals in the SFS will ensure the system contains comprehensive and …
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
… Policy References: Article 6 of the State Finance Law requires the Comptroller to classify each fund not classified by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … Article 6 of the State Finance Law requires the Comptroller to classify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrThe Tourism Industry in New York City
… Reigniting the Return April 2021 PDF Version Highlights In 2020, the 10-year period of record growth in tourism came … In 2020 the 10year period of record growth in tourism came to …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
… [read complete report – pdf] Audit Objective Did the Wrights Corners Fire Company, Inc. (Company) Treasurer (Treasurer) maintain complete financial records in a timely manner? Audit Period January 1, 2024 – January 9, 2026 Understanding the Audit Area A fire company’s treasurer should maintain …
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)
… Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – March 25, 2026 Understanding the Audit Area A fire district board of fire commissioners … Did Gorham Fire District District officials ensure the procurement of goods and services in an economical manner …
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) … deposit, report and remit collections accurately and in a timely manner? Audit Period August 1, 2019 – May 30, … details. Release of this report was held in abeyance while the matter was under review by outside law enforcement. …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72City of Mechanicville – Procurement (2025M-60)
… Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … for helping ensure that goods and services are acquired in a cost-effective manner is to seek competition, which is … of Mechanicville City officials procure goods and services in accordance with the Citys procurement policy statutory …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Town 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-148VendRep System Guide for Agency Users
… Welcome to the New York State VendRep System The VendRep System is a web-based application for the … The VendRep System is a webbased application for the creation completion certification and review of …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-agency-usersDiNapoli 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 job growth in the rest of the city’s economy, with annual salaries that … Hightech is one of the fastest growing industries in New York City growing four …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nyc