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Hamburg Central School District - Continuing Education (2019M-11)
… education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials did not accurately pay employees’ salaries, … ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From Jan. 1, 2023 …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Machias – Supervisor’s Financial Duties (2021M-98)
… complete report - pdf ] Audit Objective Determine whether the Town of Machias (Town) Town Supervisor (Supervisor) … adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial … loans. Although interfund loans must be repaid by the close of each fiscal year, interfund loans have grown …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… that state tax collections in April totaled just over $10.9 billion, a $7.2 billion, or 39.9%, decrease from last April, and $4.4 … law, the increased limits will result in an estimated $10.7 billion increase in maximum allowable Rainy Day Reserve …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetXI-A.3 Purchase Orders – XI-A. Purchasing
… planned purchases. The following types of purchases are exempt from the mandatory use of a PO, but agencies may use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersState Agencies Bulletin No. 879
… process of changing bargaining units for affected titles and employees. Affected Employees Payroll Bargaining Unit Code 68 has been established for Annual and Hourly employees who are currently in Bargaining Unit 21 and one of the following titles effective January 29, 2009: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/879-new-bargaining-unit-and-establishment-new-payroll-bargaining-unit-codesTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… audit period, the County distributed nearly $74.3 million in sales tax revenue to the Town. Audit Summary Town … that, if implemented, will improve the Town’s process in properly budgeting for and allocating sales tax revenue. Except as specified in Appendix C, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Comptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will impact its financial condition. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Issues Report on Public-Private Partnerships
… mistakes down the road. This may seem like an easy-money solution to a complex and growing problem, but poorly … state agencies and public authorities to use design-build procurement for a limited number of projects, including the …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… Retirement Fund (the Fund) plans to vote against all board directors standing for re-election at companies that … In situations where a company has just one woman on its board, the Fund will vote against members of the board's governance committee standing for re-election. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Addison Central School District , Cattaraugus-Little … School District, Williamson Central School District, and the Willsboro Central School District . State Comptroller … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Local Government and School FSMS Scores
… 2025 Data (updated March 2026) Munis in Stress [pdf] Not Filed and Inconclusive [pdf] Summary File [xlsx] Summary File [pdf] All Data Worksheet [xlsx] School Districts 2025 Data (updated January 2026) Schools in … Historical FSMS Data Search for a local government or school district …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresState Agencies Bulletin No. 2012
… that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit … Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsTotal Spending – 2021 Financial Condition Report
… billion in 2021. Since 2017, the growth in State spending (18.8 percent) has exceeded the rate of inflation (Consumer Price … Spending on public health and education represents 66.8 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingOpinion 92-27
… in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable contributions) -- Wage Assignment (to … either by local law or collective bargaining agreement, for payroll deductions for charitable contributions payable …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Comptroller DiNapoli Releases Municipal Audits
… of Bolton (Warren County) Auditors found that officials for the Town of Bolton adequately assessed the impact of the … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … budget. Due to uncertainties in available state funding for highway improvements that were planned to be made in …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Free School District , McGraw Central School District , Middletown Enlarged City School District and Mount Vernon … could be overfunded by $1.8 million as of June 30, 2017. Middletown Enlarged City School District – Financial …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1