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2019 Financial Condition Report – 2019 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … the State reported a General Fund operating deficit of $1.3 billion as of March 31, 2019 (compared to a $2.4 billion operating … Provides citizens with an overview of the financial condition of New York State It presents …
https://www.osc.ny.gov/reports/finance/2019-fcrBriarcliff Manor Union Free School District - Procurement (2020M-173)
… - pdf ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a … Determine whether Briarcliff Manor Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed 127 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mThree Town Fire District - Board Oversight of Financial Activities (2018M-106)
… did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law (GML). The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… County. The Company, which has approximately 30 members, is governed by an elected nine-member Board of Trustees. … did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… Purpose of Audit The purpose of our audit was to examine the central business office’s (CBO) internal controls over the cash disbursements … Sullivan County Board of Cooperative Educational Services Central Business Office Internal Controls 2015M331 …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officePreston Fire District – Board Oversight (2025M-87)
… that offered 0.02 percent interest, and the average daily balance available for investment from this account was … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … York’s taxpayers for sales of properties below their fair market value.” ESD is a state public authority empowered to … public authorities to dispose of properties for fair market value, with exceptions. When proposing below-market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Agencies Bulletin No. 1364
… inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year … require employers to obtain a completed and signed consent form from each affected employee to file a claim for refund … portion of Social Security and/or Medicare taxes. This form also certifies that the employee has not, and will not, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxVillage of Fredonia – Financial Condition (2025M-149)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor financial … operations and take appropriate actions to maintain the Village’s fiscal stability? Audit Period June 1, 2019 – …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149DiNapoli: Tax Cap Nears Two Percent for 2018
… districts, 44 cities and 10 villages. "After two years of tax growth being limited to less than one percent, inflation has crept up resulting in the highest allowable levy growth since 2013," DiNapoli … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetYates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsPekin Fire Co. President Dipped Into Bell Jar
… allegedly withdrew $1,800 from the company’s bell jar account and falsely submitted the required New York State …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarSchool District Website Transparency (2021-MS-1)
… districts examined used their resources to maintain a website that provided the public with transparent and … Must ensure that the final annual budget is posted to the website, as required, and should ensure comprehensiveness. … districts examined used their resources to maintain a website that provided the public with transparent and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Ordinary Disability – En-Con Police Officers Plan
… 1997, only the performance of duty and the En-Con police disability benefits are available. Eligibility If you are … of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … made. If you are 60 or older at the effective date of your disability retirement your ordinary disability benefit would …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilitySelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and the Legislature annually. The audit … To determine if the Empire State Development Corporations ESD …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… devices like laptops were missing, and security was lax around the stockrooms where equipment holding potentially … devices are first received and sent out to stockrooms around the state, said stockrooms often did not scan the … confirmed their receipt. Auditors found that stockrooms around the state could not match their records with ITSM …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-security