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Jamestown City School District – Financial Condition (2015M-120)
… City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of … reducing the reliance on fund balance, reserves and other one-time financing sources. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Odessa-Montour Central School District – Financial Condition (2016M-71)
… is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Moravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and … year totaled approximately $31 million. The District’s high school extra-classroom activity (ECA) funds were maintained … East Aurora Union Free School District High School ExtraClassroom Activity Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomCity of Olean – Budget Review (B1-15-2)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2SUNY Bulletin No. SU-356
… records rejected by PayServ. Agency Actions: SUNY agency payroll officers should no longer enter or modify SUNY 403(b) … contribution changes through the SUNY Retirement at Work portal. Depending on the timing of submissions, 403(b) … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. Questions regarding SUNY’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… complete report - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … Determine whether the County of Otsego Industrial Development Agency COIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Rome City School District – Multiyear Planning (2021M-144)
… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Schuyler – Financial Management (2014M-182)
… which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and … multiyear financial operating or capital plan. Key Recommendations Develop a fund balance policy that … capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182City of Little Falls – Budget Review (B25-3-9)
… an independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 … the City is authorized to issue deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its tentative budget for the next succeeding fiscal year. The tentative budget …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9City of Yonkers – Budget Review (B22-6-5)
… revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. … 55 of the Laws of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State … approximately $1.6 million. Key Recommendations Develop a plan to maintain fund balance at a reasonable level and …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5