Search

Ardsley Union Free School District – Financial Management (2024M-13)

… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … corrective action. Appendix B includes our comments on the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13

Falconer Central School District – Financial Management (2024M-52)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

State Agencies Bulletin No. 726

To provide agencies with information and procedures regarding the calculation of affected employees salaries and the processing of necessary salary corrections

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movement

South Glens Falls Central School District - Fund Balance (2018M-90)

… whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key … accurately because encumbrances, accrued liabilities and accounts payable were overstated. Recalculated … whether the District accurately reported fund balance and other related accounts and whether fund balance was …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Niagara Charter School - Information Technology (2018M-172)

… IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that virus protection … its appropriate safeguarding. School officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Medina Central School District - Tax Collection (2019M-151)

… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Town of Pelham - Information Technology (2019M-77)

… ensured the Town’s IT systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Personal Internet use was found on … to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property tax … of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while generating operating …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Avon Central School District – Financial Management (2024M-75)

… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … corrective action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Gowanda Central School District – Financial Management (2024M-104)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

About the Academy

… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative … of classroom training sessions and web-based seminars, The Academy: provides local officials a convenient way to improve … municipalities and school districts. This ensures that The Academy provides the most relevant training on topics such as …

https://www.osc.ny.gov/local-government/academy/about-academy

Renewable Electricity in New York State

To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.

https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdf

Town of Palermo – Transparency of Fiscal Activities (S9-25-22)

Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

https://www.osc.ny.gov/files/local-government/audits/2026/pdf/palermo-town-2025-s9-25-22.pdf

New York City Agency Services Update

New York City has the largest municipal budget and public workforce in the nation, with a citywide budget of over $115 billion (FY 2025) and more than 300,000 employees (June 2024) tasked with providing a vast array of services to its more than eight million residents.

https://www.osc.ny.gov/files/reports/pdf/report-19-2025.pdf

Department of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response

To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdf

Town of Brant – Transparency of Fiscal Activities (S9-25-23)

Did the Town of Brant (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

https://www.osc.ny.gov/files/local-government/audits/2026/pdf/brant-town-s9-25-23.pdf

Town of Coventry – Transparency of Fiscal Activities (S9-25-32)

Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

https://www.osc.ny.gov/files/local-government/audits/2026/pdf/coventry-town-s9-25-32.pdf

Town of Marathon – Transparency of Fiscal Activities (S9-25-21)

Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?

https://www.osc.ny.gov/files/local-government/audits/2026/pdf/marathon-town-s9-25-21.pdf