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Town of Cato – Town Clerk/Tax Collector (2026M-34)
… – pdf] Audit Objective Did the Town of Cato (Town) Town Clerk/Tax Collector (Clerk) timely 1 and accurately record, deposit, remit and … – February 12, 2026 Understanding the Audit Area A town clerk must timely and accurately record, deposit, remit and … Did the Town of Cato Town Town ClerkTax Collector Clerk timely1 and accurately record deposit remit and report …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34DiNapoli Announces Latest Fiscal Stress Scores
… stress. My Fiscal Stress Monitoring System is designed to keep the public informed about the factors impacting local … today , are based on financial information reported to DiNapoli’s office by local governments operating on a … To sort fiscal scores by year and entity name, visit: …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 94-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES--Fees … of the city council from paying parking meter fees while on official duty. 1980 Opns St Comp, No. 80-23, 89 and 3 Opns … exempt the mayor and members of the city council, while on official business, from paying parking meter fees when …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Comptroller DiNapoli Releases Audits
… a division of Empire State Development (ESD)—was designed to ensure that every New Yorker had access to high-speed broadband. A prior audit, issued in July 2022, … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those infants …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… issued. Department of Health – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s reimbursement for services provided, with outpatient services generally …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… transparently fund reserves or take appropriate action to address overfunded reserves. Thousand Islands Central … from productive use and may have missed opportunities to reduce the tax levy. The board and district officials … fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … the supervisor did not review any of the disbursements to ensure they were accurate and made for appropriate … The supervisor also did not review canceled check images to ensure they agreed to the board-approved abstract. Brocton …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … limit. However, the board did not appropriately budget for certain expenditures totaling approximately $1.4 million … a procurement policy that required obtaining competition for purchases not subject to bidding requirements, the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… Local Retirement System (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will … employees and death benefits to their survivors. “Employer contribution rates have gone down or remained relatively flat … Local Retirement System NYSLRS today announced employer contribution rates for the State Fiscal Year 202122 will …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Howard Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period … Did the Board of Trustees Board provide adequate oversight of the Howard Public Librarys Library financial operations …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… 2025 risk undermining the strength and competitiveness of New York’s higher education sector and the social and … student loan availability will limit access for thousands of New Yorkers, particularly first-generation and … as of the 2026-27 academic year, impacting the thousands of New York post-secondary students that take out and pay …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-12018 Financial Condition Report – 2018 Financial Condition Report
… York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. Read … New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2018-fcrRichfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … excessive balances in reserve funds that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the availability of fund balance to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Mayfield – Water and Sewer Operations (2017M-28)
… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … Village of Mayfield Water and Sewer Operations 2017M28 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Beacon City School District – Budget Review (B6-14-10)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9