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Schenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51City of Yonkers - Budget Review (B19-6-5)
… Revenue estimates for metered water sales, sewer rents and income tax surcharge may not be achievable. The City will incur additional debt and interest costs by bonding the cost of tax certiorari claims … will have exhausted 89.3 percent of its constitutional tax limit. We caution the City that if property values do not …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… 67.1% 48.4% 8.2% Notes: Adoption rates are the number of residential subscriptions divided by the number of households … By the late 1990s broadband was becoming available in the residential market through dedicated subscriber lines (DSL) … million and more than 264,000 locations (commercial and residential) served. The North Country and the Southern Tier, …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateHarpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget … results of our review, we found the significant revenue and expenditure estimates in the District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… promulgated effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, … would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal … should be reflected in the TSA, within 30 days of the date on which the State becomes aware of such change. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsNassau County – Contract Approval Process (2012M-192)
… for essential and needed services so that vendors can provide those services at the earliest possible time. … streamlining the approval process so that contracts can be approved more timely. …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Broome County – Financial Condition (2013M-224)
… future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely on short-term … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began to … debt to borrow against future anticipated tax and revenue sources. Key Recommendations Develop a fund balance policy …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… controls should be considered. The policy does not define how many credit card accounts may be established, limit the … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsCity of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. … The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and ordinances. The City has a Mayor, a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Upper Brookville – Justice Court (2013M-160)
… Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Contact Update Online Help
… Site Once you've logged into the system, the Welcome to Online Services Dashboard is displayed. Under the Online Services Applications section, click on the Office of … Online help for maintaining contact info for State agency …
https://www.osc.ny.gov/contact-update/online-helpOpinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the county may establish the position of emergency medical services coordinator …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… Sub-Headquarters in Dutchess County. $5 million with Mega Builders Inc. for masonry repairs and maintenance in … insurance enrollment and call center operations. $12.8 million to New York eHealth Collaborative Inc. for the … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… York City metropolitan area is the second largest market for venture capital (VC) funding in the United States, with … capital of the country, New York City is a natural hub for venture capital investing and the latest numbers bear … City is firmly in second place among peer U.S. regions for overall VC activity. The New York City metropolitan area …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capital