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Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July … Office operations. Board policies and written procedures have been developed and adhered to by staff for cash receipts …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Greene Central School District – Financial Condition (2016M-17)

… through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, … funds for their designated purposes … Greene Central School District Financial Condition 2016M17 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)

… Purpose of Audit The purpose of our audit was to examine the District’s … The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… December 31, 2015. Background The Levittown Union Free School District is located in the Town of Hempstead in Nassau … and purpose of cash collections. … Levittown Union Free School District Reserve Funds and ExtraClassroom Activity …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Lake George Central School District – Internal Controls Over Payroll (2013M-122)

… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … over payroll. Officials implemented specific procedures to ensure that the individuals reported and paid through the … salaries and wages, and received only the benefits to which they were entitled. Key Recommendation There are no …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013m

Franklinville Central School District – Financial Management (2017M-49)

… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an … the statutory limit for the past three fiscal years by an average of $2.1 million. District officials allowed reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49

East Moriches Union Free School District -- Budget Review (B17-7-4)

… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4

Archived Data and Publications

… was updated in November 2017. Access to these materials is being maintained for historical reference purposes only. …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publications

City of Middletown – Payroll and Leave Benefits (2024M-26)

… of Middletown (City) officials accurately paid employees’ salaries, wages and benefits and properly accrued leave … Findings City officials did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave … of Middletown City officials accurately paid employees salaries wages and benefits and properly accrued leave …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Opinion 2006-4

… This opinion represents the views of the Office of the State Comptroller at the time … forty percent, of the aggregate amount of public deposits” from the local government, and agreed upon interest (General … state as the municipality shall be insured in an amount of up to $100,000 for demand accounts per bank and up to …

https://www.osc.ny.gov/legal-opinions/opinion-2006-4

State Comptroller DiNapoli Releases Municipal & School Audits

… review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … investigation, the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and charged with misappropriating …

https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… government and school audits were issued. Town of Pound Ridge – Procurement and Claims Auditing (Westchester County) …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

Administrative Hearings

… date of this letter. You will receive a Notice of Hearing at least three weeks prior to your scheduled hearing date. … hearing is a formal legal proceeding with a hearing officer presiding. You may represent yourself or be … to the Retirement System prior to your hearing. You should contact the Hearing Administration staff to submit your …

https://www.osc.ny.gov/retirement/members/administrative-hearings

Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19

… jobs had an average salary of $79,300 and generated $7.4 billion in total wages. In 2019, 128,400 residents … featuring celebrated performance venues, museums and sports teams as well as innovative artists and centers of … and Recreation Employment by Subsector Sources: NYS Department of Labor; OSC analysis Performing arts and …

https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19

Unified Court System Bulletin No. UCS-298

… implemented the various agreements between the Unified Court System of the State of New York and the affected … be directed to the Tax and Compliance mailbox. … Unified Court System Bulletin No UCS298 …

https://www.osc.ny.gov/node/126261

DiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population

… descriptions, partial names, and locations frequented and photos. Auditors found BRC workers kept a binder of photos instead of uploading them to StreetSmart. CPR and …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-population

Opinion 91-46

… term of office) COUNTY LAW, §201; STATE CONSTITUTION, ARTICLE XIII, §7: A county clerk is not a State officer for … the county clerk is not a "state officer" for purposes of article XIII, §7 of the New York Constitution, which … 682, 477 NYS2d at 178; see 1984 Opns St Comp No. 84-53, p 65). Moreover, we believe that National Westminister Bank , …

https://www.osc.ny.gov/legal-opinions/opinion-91-46

Saratoga County – Financial Condition (2013M-235)

… Purpose of Audit The purpose of our audit was to review the County’s financial … County covers an area of approximately 840 square miles and has a population of approximately 220,000. The County is … by resident service revenue and interfund transfers from the general fund. Key Finding Even though the Board …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235