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Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period … January 1, 2015 through June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Village of Endicott – Budget Review (B4-14-7)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a deficit of more than $273,000 and $264,000, respectively, … compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
Village of Riverside Treasurers Misappropriation of Funds 2013M349
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Walton – Bio-Digester Capital Plan (2016M-378)
… of Audit The purpose of our audit was to determine if Village officials adequately planned for the wastewater … June 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in … County and has a population of approximately 3,090. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Endicott – Budget Review (B4-15-11)
… tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a deficit of approximately $257,000 and $155,000, … compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Accounts Payable Advisory No. 66
… and organizations must send a detailed explanation of the incident to the following OSC mailbox: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… report - pdf] Audit Objective Determine whether the Village accurately paid salaries and wages and adequately … and reports to allow the Board to properly manage the Village’s finances. Key Findings The Clerk did not withhold … health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… District officials properly monitored and safeguarded information technology (IT) assets. Key Findings At the time … District officials properly monitored and safeguarded information technology IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsHorseheads Fire District #1 - Board Oversight (2019M-82)
… a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial operations? Audit Period January 1, … Did the Machias Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… P. DiNapoli shows the labor force participation rate for those with a disability age 16 and over rose by 4.6 … 2019 and 2024, while it dropped 0.5 percentage points for the state’s nondisabled workforce. Despite this progress, … (69.9%) and 3.5 percentage points below the national rate for people with disabilities (32.3%). “This year marks the 35 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesState Contract and Payment Actions in December
… & Construction $10.4 million with Michael A. Ferrauilo Plumbing & Heating Inc. to rehabilitate Building 2 at Great Meadow Correctional … million for the Landlord Rental Assistance Program. Other Payment Rejections and Other Cost Recoveries OSC rejected tax …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberDiNapoli Releases Analysis of SFY 2024-25 State Budget
… payments for hospital services by $525 million and for nursing homes by $285 million, in addition to increases for … of safety net institutions, including hospitals, nursing homes, clinics and home care providers. The state has had difficulty containing …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCity of Newburgh – Budget Review (B22-6-10)
… the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: 31 School Districts Designated in Fiscal Stress
… Thirty-one school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 … of the relief funding having been spent, the number of school districts in fiscal stress has returned to …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressAudit Committee Charter Guidance and Template
… (board) of most school districts to establish an audit committee to oversee and report to the board on the annual … to establish an internal audit function and for the audit committee to assist the board in the oversight of that … an emergency action and are subject to revision, the audit committee must develop and submit to the board for approval, …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateComptroller DiNapoli Releases School Audits
… of the Baldwinsville Central School District , Chenango Valley Central School District , Downsville Central School … , Rush-Henrietta Central School District , Sauquoit Valley Central School District , Sharon Springs Central … or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Contract Participation of Minority- and Women-Owned Business Enterprises
… participation goals for minority- and women-owned business enterprises; met these goals; and accurately reported its … the participation of minority- and women-owned business enterprises (MWBEs) in their contracts. Specifically, … Participation of Minority- and Women-Owned Business Enterprises (2014-S-7) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesState Contract and Payment Actions in January
… for expenses incurred for the Moynihan Train Hall Project. $12.1 million to the NYS Thruway Authority for … associated with the Manhattan Forensic Relocation Project at the Manhattan Psychiatric Center in New York City. … Northeast, Inc. for the Kosciuszko Bridge replacement project in Kings County. $5.4 million to Chemung County for …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-january