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Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected … nine-member Board of Education. There are two schools in operation in the District, with approximately 1,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002State Comptroller DiNapoli Releases Municipal Audits
… recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a … determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and penalties …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Capital Projects (2013M-352)
… reported and sequestered in the capital projects fund because the Board and Supervisor did not close completed capital projects and transfer the remaining … capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Comptroller DiNapoli Releases Municipal & School Audits
… the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … 2026 preliminary budget includes an estimate for health center appropriations of $495,000 in the general fund. Auditors’ projection of health center expenditures for 2025 is approximately $1 million. The …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Town of Sullivan Internal Controls Over Selected Financial Operations 2013M267 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases School Audits
… and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in … in accordance with legal requirements and district policy. For example, the district clerk was inappropriately … the treasurer. In addition, the assistant superintendent for business and a senior account clerk routinely approved …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Camden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clymer Central School District – Financial Management (2016M-187)
… financial management practices for the period July 1, 2012 through April 1, 2016. Background The Clymer Central … fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Starpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations … report and use statutorily restricted debt reserves to pay related debt service. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsKenmore Housing Authority – Selected Financial Operations (2017M-157)
… our audit was to review the Authority’s recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, … Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Comptroller DiNapoli Releases Bond Calendar for Second Quarter
… today announced a tentative schedule for the planned sale of obligations for the State, New York City, and their … fixed rate bonds for the month of May and a bond sale of up to $1.4 billion of taxable and tax-exempt fixed … Transportation Authority – a bond anticipation note sale of up to $500 million in tax-exempt fixed rate notes for …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Municipal Audits
… Princetown No. 5 Fire District , Town of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal … the cash necessary to finance these projects. Town of Sheridan – Cellular Phones (Chautauqua County) The board did … Princetown No 5 Fire District Town of Scio Town of Sheridan and the Snyder Fire District …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and … which operates one school with approximately 640 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Germantown Central School District – Financial Management (2013M-230)
… with no documented plan or justification for the excessive funding levels, which effectively allowed it to circumvent … and in compliance with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the reserves is done in a transparent manner. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, … determining a reasonable level of unexpended surplus funds to be maintained. Account for flood related revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Asylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … asylum seekers totaled $2.58 billion through November 30, 2025. Figure 1 – State Spending by Agency (through month … Note: Spending from April 1, 2023 through November 30, 2025. Figure 2 – SFY 2024 and SFY 2025 Spending by Activity …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportFalconer Central School District – Financial Management (2016M-146)
… through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, … Falconer Central School District Financial Management 2016M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146