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Town of Greenville – Transparency of Fiscal Activities (S9-25-41)
… the Board with reports such as budget-to-actual reports, trial balances 1 or bank balances, which limited its ability … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-greenville-transparency-fiscal-activities-s9-25-41Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… [read complete report – pdf] Audit Objective Did the Town of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of Marathon Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2012. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2019. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… back to fiscal year 2020. Understanding the Audit Area To help promote transparency, a town board should conduct a … documents, it may have identified and potentially helped remedy these issues. Without complete, accurate and reliable … cash disbursements in the Town’s computerized accounting system or perform monthly bank reconciliations for fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Town of Sodus – Transparency of Fiscal Activities (S9-25-38)
… the Board with reports such as budget-to-actual reports or trial balances 1 showing a total of cash receipts and … public review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-sodus-transparency-fiscal-activities-s9-25-38Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Steuben Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Town of Fremont – Transparency of Fiscal Activities (S9-25-29)
Did the Town of Fremont Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-fremont-transparency-fiscal-activities-s9-25-29Town of Davenport – Transparency of Fiscal Activities (S9-25-28)
Did the Town of Davenport Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/17/town-davenport-transparency-fiscal-activities-s9-25-28Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… of a town board’s responsibility to oversee the general management and control of the town’s finances, the town board … to the public, such as general government support, street maintenance and improvement, snow removal and fire …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Town of Lewis – Transparency of Fiscal Activities (S9-25-31)
… of a town board’s responsibility to oversee the general management and control of the town’s finances, the town board … to the public, such as general government support, street maintenance and improvement, snow removal and fire …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … of New Hudson Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34Town of Knox – Transparency of Fiscal Activities (S9-25-30)
… [read complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … Did the Town of Knox Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30Selected Aspects of the Dam Safety Program (Follow-Up)
… in our initial report. However, additional improvements are still needed. Of the nine prior audit recommendations, … were partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… for State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division of … Budget financial plan at the beginning of March but $9.5 billion lower than the previous year, according to the March … collections for State Fiscal Year SFY 202223 totaled $1117 billion $29 billion higher than the forecast released by the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearMedicaid – Federal Funding and New York
… Medicaid is a health insurance program jointly funded by the federal government and the … and the City of New York also make contributions to the program. While the federal government sets some requirements for coverage and other aspects of the program, states have considerable flexibility to shape their …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of July 11, 2016, in … The purpose of our review was to assess the Towns progress as of July 11 2016 in …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in … New York State Comptroller Thomas P. DiNapoli. “Unadilla Valley school district officials developed a more … two special education service classes housed in Unadilla Valley schools, the district began operating these classes to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s … excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted discretion. Musk’s … have long opposed Musk’s excessive compensation proposals, and this package continues the troubling pattern of …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-members