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Corning City School District – Procurement (2016M-222)
… the Towns of Bradford, Campbell, Caton, Corning, Erwin, Hornby and Lindley in Steuben County. The District, which … million. Key Findings The District's procurement policy does not include procedures for the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Naples Central School District – Online Banking (2015M-143)
… District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cortland Enlarged City School District - Budget Review (B4-15-12)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Cortland Enlarged … located in Cortland County, has a tentative budget for fiscal year 2015-16 of approximately $49.6 million. Key … Findings The District’s has overestimated appropriations for payroll, health insurance, retirement, debt and utilities …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … with approximately 1,490 students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Chestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … of each claim by comparing the claim as listed on the abstract against available supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Newfield Central School District – Financial Condition (2013M-238)
… the fund balance to be well over the amount allowed by law. Key Recommendations Adopt realistic budgets that are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238SUNY Bulletin No. SU-198
… for processing the $500 Service Award for full-time employees. Affected Employees Full-time employees in the … Leave With Pay at the time of payment), under Article XI, Title A of the State University of New York Policies of the … to be adjusted Comments: An explanation of the adjustment Military Stipend Leave OSC will recalculate the military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-198-500-service-award-full-time-psnu-employees-representedOpinion 95-22
… exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt Firemen's Benevolent Association may not … by members of the fire department. You ask whether the Fishkill Exempt Firemen's Benevolent Association may expend … 83-120, p 151; 1981 Opns St Comp No. 81-328, p 357). The Fishkill Exempt Firemen's Benevolent Association was …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are discussing many important … New York State Comptroller Thomas P DiNapoli issued the following statement today on state budget negotiations …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… the government for the theft of more than $24,000 in auto parts and supplies from the state. The thefts took place … Relyea’s home and more than $4,800 worth of state funded auto supplies, tools and parts at Rapasadi’s home. Relyea, who owns an auto repair business on the side, allegedly used the parts he …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… As a member of a board of education (board), you’re responsible … New York State School Boards Association New York State Council of School Superintendents Association of School … Office Auditing and Financial Management You may contact the regional office that serves your area or email …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Buffalo: municipal airports, privately owned airports and aviation capital facilities, excluding airports operated by … to the specific mode as indicated previously (i.e., aviation projects must be consistent with an approved Airport … for the following project types, as follows: Airports and aviation facilities: that federal funding is not available to …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Did the Caledonia Fire Department (Department) Board of Directors (Board) provide adequate oversight of financial … response letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Comptroller DiNapoli Releases Audits
… or receive DHCR approval for eight of the nine succession apartments it awarded and granted three apartments to individuals who were not on the AWL. Four of … the required 3:1 internal/external ratio when offering apartments to applicants. As of July 31, 2016, one …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Exemptions (Westchester County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. In addition, the assessor …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic with growing ridership, increased service routes into the … The Long Island Rail Road LIRR is making a steady recovery from the pandemic with growing …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… fiscal year ending on May 31, based on self-reported data for 2022. The scores also cover the 17 cities with … did not file their data in time to receive a FSMS score, a date that is at least three months past their … overall fiscal stress scores, which ultimately drive final classifications. The system also analyzes separate …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… New York had one of the steepest drops of any state in international tourism in 2025, with overseas travelers falling 3% — a loss of over 176,000 visitors — second only to California, …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsState Comptroller DiNapoli Releases Municipal Audits
… were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: DOCCS Transitional Services Programs Need Improvement
… The state’s Department of Corrections and Community Supervision (DOCCS) needs to … incarcerated individuals. We want people coming out of prison to be able to successfully transition back into society and avoid the instability of homelessness,” DiNapoli said. “I’m encouraged that DOCCS …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-doccs-transitional-services-programs-need-improvement