Search
New York City Agency Services Monitoring Tool
… 2023, OSC developed the Agency Services Monitoring Tool, which juxtaposes the City’s reported performance data … a report analyzing trends based on data available in the tool, highlighting agencies with the most improved and declined performance. The tool was also updated to include 311 Service Request data to …
https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-toolXII.10 Special Considerations – XII. Expenditures
… This section will provide Business Units with guidance on special circumstances related to expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsExamination of Sealed Records
… DiNapoli's Legislative Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) …
https://www.osc.ny.gov/legislation/examination-sealed-recordsIslip Fire District – Capital Assets (2020M-3)
… Determine whether District officials maintain and monitor accurate inventory records to safeguard District … and control procedures to safeguard assets. Actively monitor asset records to ensure they are accurate and … Determine whether District officials maintain and monitor accurate inventory records to safeguard District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Southside Academy Charter School - Enrollment and Billing (2019M-70)
… School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the necessary student residence documentation on file. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Local Government and School FSMS Scores
… Local Governments 2025 Data (updated March 2026) Munis in Stress [pdf] Not Filed and Inconclusive [pdf] … File [xlsx] Summary File [pdf] All Data Worksheet [xlsx] School Districts 2025 Data (updated January 2026) Schools in Stress [pdf] Not Filed and Inconclusive …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresBeacon City School District -- Budget Review (B6-15-4)
… the Beacon City School District to issue debt up to a maximum amount totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… great opportunities and challenges in the year ahead. The Governor has put forth an ambitious agenda to move our state … fiscal position than it has been for some time, and the Governor and Legislature deserve credit for reducing the … recovery is not being equally shared across the state. The Governor is right to focus on how to bring jobs and economic …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsTransportation – 2021 Financial Condition Report
… to excellent, a 1.0 percentage point increase since 2019. Bridge Conditions Have Improved Since 2016, But Are Worse … State was responsible for maintaining 8,528 bridges.* A bridge is considered to be in poor condition (previously … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… to excellent, a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse … State was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… issues that need to be addressed. The issues facing our local governments require serious discussion and solutions. … reform, including the public financing of statewide elections. Now, more than ever, we need to tip the scales of … and reviewing the details in the Governor’s plans when he releases his proposed 2014-15 budget …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressNorwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … Ensure that the potential water and sewer rate increases be authorized by the Common Council prior to the adoption of …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… personally owned devices to Town computers, sanitation and disposal of electronic media, inventory and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of East Hampton – Information Technology (2015M-187)
… should be periodically tested and updated. Designate an administrator who does not perform or monitor financial or …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… You can email it to the Pension Integrity Bureau or fax it to them at 518-486-9577. You must post the adopted … must not reveal any part of an official’s Social Security number or NYSLRS ID . The Resolution must remain available on …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave … Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeVillage of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … back to fiscal year 2011-12 and officials cannot identify which taxpayers owe $60,452 of that total. General fund …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14