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Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… 91 and over 200 days after they were received. Monitor State aid payments to ensure all available revenue was received, recorded accurately and deposited timely . State aid checks totaling $41,167 were not accounted for or … collections lists and remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19State Contract and Payment Actions in April
… distributions from the Tioga Downs, Rivers, Montreign and Del Lago casinos to 26 local governments. Office of General …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilJune 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by GASB …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34City of Troy – Budget Review (B21-5-10)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10East Greenbush Central School District – Leave Accruals (2021M-177)
… School District (District) officials properly accounted for employees’ leave accruals and correctly calculated payments for unused leave accruals. Audit Results District officials … School District District officials properly accounted for employees leave accruals and correctly calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/east-greenbush-central-school-district-leave-accruals-2021m-177Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced … potential efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the … our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mDiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… programs, but the growth of these programs may be limited by various challenges, according to a report issued … programs but the growth of these programs may be limited by various challenges …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… Objective Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner. … Determine if the ClerkTreasurer accurately and completely accounted for recorded and reported all financial transactions in a …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… New York State Department of Agriculture and Markets’ (Ag & Markets) initiative to reimburse school … the costs for lunch is spent on eligible New York produced and processed food is growing, but it could better meet its … New York school children while supporting our local farms and agricultural economy,” said DiNapoli. “But there’s room …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 2004-7
… use water from the district. Under section 198(3)(d), the county governing board is required to levy the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7City of Buffalo – Budget Review (B26-1-5)
… To accomplish this objective, we reviewed the proposed 2026-27 budget, audited financial statements and other … fund balance available to help balance the proposed 2026-27 budget. Officials included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected budget deficit …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5State Comptroller DiNapoli Releases Municipal Audits
… services were procured in accordance with the district's policy. Auditors reviewed 50 purchases totaling $334,676 made … other applicable district policies and the credit card policy Beaver Dams Volunteer Fire Company, Inc. – Financial … work. The board did not properly authorize health insurance benefits for elected officials in 2016 and 2017. …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsOrleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court … an estate payment is unknown). Key Findings Although the County Clerk maintains scanned copies of all court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Inventory Controls
… records, officials, and other individuals needed to fully address our audit objective. When the necessary information …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board’s ability to manage the District’s financial affairs. The Board did not properly evaluate whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106DiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … Determine if tuition billings for the Niagara Falls City School District District students enrolled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Change in Accounting for Deferred Compensation Plans
Accounting for Deferred Compensation Plans
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb32.pdf