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Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village … Village of Middleburgh Fiscal Operations 2013M10 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Sweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Copenhagen Central School District – Financial Condition (2016M-142)
Copenhagen Central School District Financial Condition 2016M142
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… were well below the budgeted appropriations for each year we reviewed. The Board did not establish a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Beacon City School District -- Budget Review (B6-15-4)
… totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local … Key Findings Based on the results of our limited review, we found the significant revenue and expenditure projections … if necessary, to identify other funding sources that can be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Opinion 93-2
… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Performance Based Bus Safety Program
… inspection each year. Critical item inspections are less intensive and time consuming, and focus only on vehicle …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in … next two decades, according to a report issued today by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and operating far beyond … New Yorks water systems may require nearly $40 billion in …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingAwarding and Oversight of Statewide Interoperable Communications Grants
… extensions. Other Related Audit/Report of Interest New York State Homes and Community Renewal: Low-Income …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsXI.12.B Contract Assignments – XI. Procurement and Contract Management
… are addressed in XII.1 Expenditures Overview . Contract assignment agreements are formal agreements whereby one … contract was subject to OSC approval, the contract assignment agreement requires approval by the Attorney General and OSC. A contract assignment may be due to a structural change on the part of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsControls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee … Insurance system and to comply with selected portions of the New York State Information Security Policy and … To determine whether the Department of Labor Department has taken appropriate …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… were the driving forces behind the increase in the revenue forecast for FY 2021. While the city revised its economic and employment forecast, it did not update its tax forecast for fiscal years … the city still faces a resurgence of COVID-19, with winter weather and the holiday season likely to increase the spread. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefManagement of Unexpected Delays and Events During Winter 2017-18
… Purpose To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those … To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … percent in calendar year 2021 after an estimated decline of 3.4 percent in 2020, according to the Division of the … the Executive Budget Financial Plan are discussed in the New York State Budget and Spending section of this …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Gates Fire District – Audit Follow-Up (2024M-10-F)
… and capital needs. The Board’s ability to assess the effect of current operations on long-term financial needs was …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fWoodbourne Fire District Audit Follow Up 2023M-98-F
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023. The audit determined that the Board of Fire … Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248West Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Opinion 90-50
… function found in section 112 of the State Finance Law, what the Comptroller should receive to satisfy the legal … shall approve such a request of a municipality, he shall make an estimate of the cost of the work which he is … the State's interest in those cases where the municipality does not deposit its estimated share of the project. We …
https://www.osc.ny.gov/legal-opinions/opinion-90-50