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Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdfNew York Center for Child Development, Inc - Compliance With the Reimbursable Cost Manual (2015-S-101), 90-Day Response
To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated Fiscal Reports (CFRs) were reasonable
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s101-response.pdfTax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
Tax Cap Tightens As Inflation Drops: Local Governments Will Need to Prepare for Little or No Levy Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/taxcaptightens0715.pdfNew York League for Early Learning, Inc. - Compliance With the Reimbursable Cost Manual (2015-S-43) 90-Day Response
To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43-response.pdfWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … Key Recommendations Adopt financial policies to assist in safeguarding Company assets, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… One family shelter had only 29 of 32 approved full-time equivalent staff; two single adult shelters had … $140.4 million for housing in the rest of the State. The full audit can be found at …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureContact Update Online Help
… Applications section, click on the Office of Operations Contact Management System (OOOCMS) button. Updating Contacts When you view a contact, the choices below appear. When updating information, … title. For example, the organizational role "State Agency - Head of Agency" can be designated as Commissioner, …
https://www.osc.ny.gov/contact-update/online-helpXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… audit and other subject matter experts as appropriate. Group brainstorming is useful for identifying the full range …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: New Yorkers’ Debt on the Rise
… The high growth rate was less than the national average (432%) and peer states (448%). DiNapoli said President Biden’s …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseSouth Glens Falls Central School District - Fund Balance (2018M-90)
… reduce District property taxes. Correct accounting records for misclassifications, and accurately report unrestricted … the reserves will be funded, the optimal funding levels for each reserve and the conditions under which reserves will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Town of Davenport - Transparency (2018M-85)
… of claims to identify any irregularities or deficiencies in the claims submitted for payment. Town officials generally … Appendix B includes our comment on issues that were raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Morristown Fire District – Board Oversight (2025M-101)
… [read complete report – pdf] Audit Objective Did the Morristown Fire … audit claims? Audit Period January 1, 2024 – May 5, 2025 We extended the audit period to review the District’s 2020 through 2024 Annual Financial Report (AFR) filings as of September 23, 2025. Understanding …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101North Creek Fire District – Board Oversight (2025M-86)
… related to budgeting, monthly financial reporting, bank reconciliations, annual financial reporting, annual … monitor financial activities throughout the year or review bank reconciliations and bank account statements. We prepared … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel reports to identify …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Greenburgh Central School District – Procurement (2024M-147)
… and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… Comptroller Thomas P. DiNapoli. “Controlled substances can ease suffering and provide treatment for people with serious medical problems, but these drugs can also cause serious harm or be sold illicitly,” DiNapoli … the quantities of controlled substances that pharmacies can dispense when prescriptions are ordered via telephone or …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsRiverhead Central School District – Financial Operations (2025M-64)
… later. While all 141 bank transfers totaling $127 million we reviewed were between District bank accounts, none of the … of the 47 budget transfers totaling $12.3 million we reviewed were approved by the Board. When the Board is not … limited. The report includes eight recommendations that, if implemented, will improve the District’s oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… in 2025,” DiNapoli said. “But the federal government shutdown and other policy shifts in Washington could weigh …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-year