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State Comptroller DiNapoli Releases Municipal & School Audits
… tax levy. The board and district officials overestimated appropriations by $9.7 million (11.6%) between the 2017-18 … 2020-21 and 2021-22 fiscal years had overestimated appropriations totaling $65.5 million and overestimated … the three-year period. Appropriations for three equipment accounts and two printing service accounts were consistently …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… a division of Empire State Development (ESD)—was designed to ensure that every New Yorker had access to high-speed broadband. A prior audit, issued in July 2022, … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those infants …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… State Fiscal Year 2021-22 will increase from 14.6 percent to 16.2 percent of payroll for the Employees’ Retirement … benefits to their survivors. “Employer contribution rates have gone down or remained relatively flat for several years, … credit rating and avoided the budget problems faced by states with poorly-funded pensions.” Employer rates for …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22DiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… 2025 risk undermining the strength and competitiveness of New York’s higher education sector and the social and … “New York has long benefited from outstanding institutions of higher education that serve as anchors for our communities, employing tens of thousands of people, conducting world-class research and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine … District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Patchogue-Medford Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine … District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Patchogue-Medford Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… Purpose of Budget Review The purpose of our budget review was to … District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Patchogue-Medford Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-12018 Financial Condition Report – 2018 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … More About this Report This report provides citizens with an overview of the financial condition of New York State. It … financial, economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2018-fcrRichfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine … District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Patchogue-Medford Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… Purpose of Budget Review The purpose of our budget review was to … District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Fabius-Pompey Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… Purpose of Budget Review The purpose of our budget review was to … District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The Chenango Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Town of Maine – Justice Court Operations (2016M-358)
… traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The … Key Recommendations Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of East Hampton – Budget Review (B7-13-17)
… for the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Carthage Central School District - Financial Condition (2018M-93)
Carthage Central School District Financial Condition 2018M93
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Opinion 2000-21
… in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed … in the formation process. Town Law, article 11-A (§189-a et seq.) and Village Law, article 22-A (§22-2210 et … of joint fire districts in towns and villages. Section 189-a(1) of the Town Law provides as follows: The town board …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21