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Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… by a 13-member Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled … resulting surpluses totaling approximately $3 million to fund unbudgeted capital projects. BOCES officials have … that the funding of reserves and capital projects is transparent to component districts and the public by …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mVillage of Ilion – Information Technology (2015M-34)
… Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … policy has not been updated and policies and procedures have not been established for computer security, disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementWoodbourne Fire District – Board Oversight (2023M-98)
… operations, including controls for wire transfers, online banking, investments, procurement, travel and conferences, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Lockport City School District - Procurement (2021M-198)
… and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for approving, monitoring and … (TCAD), a not-for-profit development organization, to perform all TCIDA’s administrative and financial services … all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… balance and the types and amounts for reserves, including how they will be funded and when they will be used. Review, revise and follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Hurley – Transfer Station Collections (2024M-132)
… for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. For …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a report released today by … One in 10 locally owned bridges in New York state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was an increased risk for money to be lost or used for inappropriate purposes. The longer collections remain …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Sag Harbor Union Free School District – Child Care Program (2016M-211)
… School District is located in the Towns of Southampton and East Hampton in Suffolk County. The District, which operates two school buildings … to document if the full or reduced Program rates should be charged and whether registration fees were paid in full. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… and economic growth must guide future investments for New York, but the city is facing serious challenges, … families afford the city will likely need to be paid for when federal pandemic aid runs out. While better than … New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressWest Genesee Central School District - Capital Assets (2023M-128)
… officials did not always properly monitor and account for the capital assets that we tested, and did not conduct … were on hand. The last physical inventory was completed in 2017 and officials only updated the District’s asset … officials may be unable to identify lost or stolen items. Of the 337 assets totaling approximately $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… May 31, 2015. Background The Central New York Regional Market Authority is located in the City of Syracuse in … Central New York Regional Market Authority Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … year’s operations. Village officials indicated that they have taken steps to begin addressing the general fund’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… District officials did not always comply with New York State General Municipal Law (GML) and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41