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Fairview Fire District – Financial Operations (2024M-138)

… taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… the Supervisor’s records. Town officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Town of Leicester – Financial Management (2025M-2)

… of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly establish …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

Comptroller DiNapoli's Legislative Program

… 2025 Proposed Legislation: Passed by the Assembly Public Posting of Certain Contracts - A.6707 … and exempted contracts, which are otherwise subject to the approval of the State Comptroller. Passed by the Senate … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …

https://www.osc.ny.gov/legislation

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … The central treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

Campbell-Savona Central School District – Student State Aid (2024M-79)

… public placement and homeless students, or submit for all aid identified by this audit, the District did not receive all aid it was entitled to. Key Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Greenburgh 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-163

Village of Skaneateles – Claims Auditing (2024M-68)

… (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment. Key Findings While the claims … by New York State General Municipal Law (GML) Section 103 and the Village’s procurement policy. 36 claims totaling … Village claims were adequately supported appropriate and properly audited and approved prior to payment …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… (Golf Course) recorded, deposited, remitted and reported collections accurately and in a timely manner and whether the collections were supported. Key Findings The County’s … not always record, deposit, remit documentation and report collections accurately and in a timely manner. As a result, …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

DiNapoli: 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 … New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to … Local sales tax collections in New York state increased by 3 in …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-november

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

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

… the District’s reserve for unemployment expenditures will cover annual expenditures for 344 years and the debt reserve …

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

DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as the U.S. … show strength,” DiNapoli said. “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the reasons we are among the nation’s …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

North Salem Central School District – Audit Follow-Up (2022M-140-F)

… in the audit report North Salem Central School District – Network User Accounts (2022M-140), released in June 2023. … audit determined that District officials did not ensure network user accounts were adequately managed. It also … to help District officials adequately secure access to the network and properly manage user permissions. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-f

Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)

… purpose of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our recommendations in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … purpose of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-f

Agency Financial Reporting Package

… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …

https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package