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Omnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility … Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by funding reserves and one-time … overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … as of June 30, 2018. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionHarpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District … of the ensuing year’s budget during this period, ranging from 21 percent to 33 percent. The District has four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Bethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees … of each school year, the clerk performed a manual process to carry over each employees’ accrued leave balances based on the prior year’s ending balance from the financial software and credited each employee with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… that have contributed to brand damage, extraordinary stock volatility, legal risk, the erosion of shareholder …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersHyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31New York Mills Union Free School District – Financial Management (2016M-107)
… The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one school … appropriated an average of approximately $1.4 million in fund balance annually, which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportTown of Machias – Supervisor’s Financial Duties (2021M-98)
… - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) adequately … Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations from 2018-19 through 2020-21 by an average of $2.8 million, … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementVillage of Delhi – Financial Condition (2013M-110)
… by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Henrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, … Town of Fort Ann Lake Hadlock Dam Collapse 2013M60 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures … a district corporation of the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is … provides fire protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Hauppauge Fire District Mandatory Training and Procurement 2014M375 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The District is … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167LaGrange Fire District – Board Oversight (2014M-127)
… disbursements and did not adopt a travel policy. District financials records were not audited, as required by law, for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127