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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… expenditures and reducing property taxes. At the end of 2017-18, the District exceeded the 4 percent statutory … by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionHyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Seneca County – Water and Sewer Operations (2017M-4)
… Background Seneca County is located in the Finger Lakes region of western New York, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. … of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… January 1, 2013 through August 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of … Lake Ronkonkoma Fire District Bidding and Treasurers Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… of Audit The purpose of our audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsAnnual Financial Report Filing Deadlines
… towns and villages. Class of Local Government Filing Deadline Extension to Filing Deadline* Counties: All 120 days after fiscal year end No … of original filing period. Villages: Population < 5,000 Fire Districts: All Joint Activities: All Special Purpose …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesDiNapoli Report Highlights Regional Education Trends
… $37.7 billion, which includes federal and state aid, the STAR subsidy and local revenue. Local revenue, overwhelmingly … Over the same period, federal and state aid (including STAR) each declined slightly as a percentage of total revenue …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: 23 School Districts Designated in Fiscal Stress
… school districts statewide were designated in some level of fiscal stress under New York State Comptroller Thomas P. … school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal … releases fiscal stress scores for the various categories of government three times a year. School districts are given …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressComptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… New York State Comptroller Thomas P. DiNapoli and state … undergraduate students attending City University of New York (CUNY) and State University of New York (SUNY) colleges during the 2012-2013 academic year. … New York State Comptroller Thomas P DiNapoli and state …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actAccounts Payable Advisory No. 13
… Subject: Disabling Voucher Matching Guidance: It has come to our attention that several agencies have disabled or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsFlanders Fire District – Disbursements (2014M-199)
… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. … approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Town of Chester – Time and Attendance Records (2017M-287)
… written procedures for time and attendance. Require all employees to complete time records and leave request …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… 31, 2015. Background The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, … RavenaCoeymansSelkirk Central School District Payroll 2015M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Greenwich Central School District – Claims Auditing (2016M-37)
… July 1, 2014 through September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. … Greenwich Central School District Claims Auditing 2016M37 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with … HaverstrawStony Point Central School District Financial Condition 2014M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mWest Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. Background The West Hempstead Water District is located in the Town of … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Town of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed … Town of Stuyvesant Procurement 2017M54 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54