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Charlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
… "A good education and civic engagement set the stage for our youth to achieve great things." – Thomas P. … through activities that improve their school or community. The Submissions Form for 2026 Graduations and Moving-Up … like to thank all participating schools and students. The Comptroller is honored to acknowledge New York State's …
https://www.osc.ny.gov/student-achievementDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… Communities in the Rockaways were some of the hardest hit by the COVID-19 pandemic. Now, more than two years after the … State Comptroller Thomas P. DiNapoli finds positive signs of business and employment growth that offer reason to … Communities in the Rockaways were some of the hardest hit by the COVID19 pandemic …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the … it might have identified and corrected these errors. Town of Alden – Town Supervisor (Erie County) The former …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… MTA this year, forcing it to borrow almost $3 billion to get through 2020 and saddling it with even more debt in the …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itLicense Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s … The purpose of our review was to assess the North Salem Central School Districts Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… complete report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We … Determine whether the Village of Canton Village ClerkTreasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Port Jefferson – Justice Court Operations (2020M-56)
… officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings The former Supervisor did not properly collect and disburse …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… complete report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling … were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11County of Putnam – Recreation and Golf Course Collections (2024M-50)
… collections accurately and in a timely manner and whether the collections were supported. Key Findings The County’s Department and Golf Course did not always … officials do not have assurance that all collections at the Golf Course were properly accounted for and deposited. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Sherman Central School District – Claims Audit (2024M-92)
… Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not … a District official, historically the Board appoints one of the District’s administrative assistants to the position, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… audit of the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s … The County of Clinton Industrial Development Agency is an independent public benefit corporation established in … authorized agreements. Ensure that project owners submit required forms as per the Agency’s UTEP and ensure that sales …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project