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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by … Poughkeepsie City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… audit was to examine the District’s financial management and its controls over transportation and information technology (IT) operations for the period … District officials did not ensure that budget estimates and reserves were reasonable and that fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June … by an elected Town Board which comprises a Town Supervisor and four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 million and $1.7 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… audit was to examine the District’s financial condition and capital improvement project expenditures for the period … of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent limit, District officials transferred moneys to the District’s reserves and have continuously increased the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216DiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… the city from economic and fiscal uncertainty in the near future,” DiNapoli said. “The plan also addresses $1.2 …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… “The state enters the final quarter of the fiscal year in good financial condition,” DiNapoli said. “However, continued …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberNew York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… products or aquaculture products that have been harmed by tariff policies . Comptroller DiNapoli has recommended in a …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025Opinion 90-41
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to … sewer system was constructed approximately 20 years ago on petition of property owners pursuant to the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Managing Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfFinancial Outlook for the Metropolitan Transportation Authority - February 2005
The MTA voted to raise fares and tolls in 2003 and 2005, but nonetheless projects budget gaps in 2006, 2007, and 2008.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2005.pdfTown of Patterson – Justice Court Operations (2020M-63)
Determine whether Town of Patterson (Town) Justices collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/patterson-jc-2020-63.pdfCincinnatus Fire Department – Financial Management (2025M-91)
Did Cincinnatus Fire Department (Department) treasurers and membership ensure that financial activities were properly recorded and supported and that money was safeguarded?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/cincinnatus-fire-department-2025-91.pdfTown of North Elba – Cash Collections (2020M-49)
Determine whether Town Clerk and departmental collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-elba-2020-49.pdfRandolph Central School District - Financial Management (2019M-232)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/randolph-2019-232.pdfGenesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-valley-2019-231.pdfBemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-216.pdf