Search
Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in … County. The District, which operates seven schools with approximately 4,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… before approving for payment. Town officials agreed with our recommendations and indicated they were initiating …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… said. “But this was largely driven by New York City, with nearly all regions outside the city experiencing …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearCharter School of Educational Excellence – Information Technology (2023M-174)
… – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from … of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and for a School purpose. School officials disagreed with certain aspects of our findings but indicated they will …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… price accuracy testing. Perform testing in accordance with the AML and Agriculture and Markets regulations. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Albion – Supervisor’s Records and Reports (2024M-111)
… of financial operations. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… financial activities. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCampbell-Savona Central School District – Student State Aid (2024M-79)
… and homeless students. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… reserve fund balance. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Village of Skaneateles – Claims Auditing (2024M-68)
… report – pdf] Audit Objective Determine whether Village of Skaneateles (Village) claims were adequately supported, … not adequately supported or were paid without approval. Of the 348 claims we reviewed totaling approximately $2 … to initiate corrective action. … Determine whether Village of Skaneateles Village claims were adequately supported …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68County of Putnam – Recreation and Golf Course Collections (2024M-50)
… for variances. County officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… purchasing processes. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Avon Central School District – Financial Management (2024M-75)
… in the debt service fund had $866,000 in unidentified money that should be returned to the general fund. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… will face continued uncertainty in the months ahead with the potential for tariffs and geopolitical issues …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterAgency Financial Reporting Package
… disclosure in financial statements prepared in accordance with generally accepted accounting principles (GAAP). For …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFairview Fire District – Financial Operations (2024M-138)
… financial activities. District officials generally agreed with the recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Opinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses incurred by a board of … and former section 318 of the 1909 Election Law (L 1909 ch 22). Former section 318 of the 1909 Election Law, titled …
https://www.osc.ny.gov/legal-opinions/opinion-92-26