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Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga … Village of Round Lake Budgeting Practices and Financial Condition …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Ticonderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… District inventory records are complete and include the detail necessary to adequately track and locate IT assets. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Liberty Central School District – Information Technology (2022M-73)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned … available for BOCES’ use. Officials were not aware of the unreturned funds until we notified them in January …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeVillage of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to … Village of Fleischmanns Water Fund 2013M151 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic … and expense estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs … grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… Thomas P. DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation Refunding Bonds, totaling $916 … Comptroller Thomas P DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… road or building closures or cost overruns. Benefits of Capital Planning Multiyear capital plans allow you to: … infrastructure needs; Determine the cost effectiveness of maintaining existing assets versus acquiring new assets; … made and paid for. The plan should include: An inventory of assets your municipality owns; Identification of the new …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … taxes to the county each month. However, the tax collector is a separately elected official of the town and is not governed by the town …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… more than $2 million a day to New Yorkers, and my office is working to make it easier than ever to reclaim lost money, … unclaimed funds owed to New Yorkers by county and region is available here , and you can learn more about unclaimed … 3:00 p.m. Third Annual Elmira PRIDE Festival Wisner Park 200 North Main Street Elmira, NY Chemung Central June 12, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backNutritional Assistance – Federal Funding and New York
… Nutrition Program for Women, Infants, and Children (WIC) The Special Supplemental Nutrition Program for Women, … were in New York City. Outside of New York City, Suffolk County had the largest number of average monthly WIC … Note: WIC Expenditure Data is not available at the county level. Source: OTDA and NYSDOH …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 89-13
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception … 1, 1953, all purchase contracts involving an expenditure in excess of the monetary threshold fixed in section 103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-13State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … and enforced. Customers were not billed in accordance with the board-established rates, resulting in customers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in New … over $15 billion in emergency education aid during the pandemic from the federal government, with $14 billion from three rounds of … today released a review of recent federal data about how the pandemic negatively affected student performance in New …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… New York City projects a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from … gaps are relatively small, but there is still a risk of an economic downturn. Also, the proposed executive state … an increase in the city’s revenue forecast since the start of the fiscal year ($1.2 billion) and a reduction in reserves …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Brunswick … operating surpluses totaling approximately $1.5 million for this period. Despite the operating surpluses, the … budgets were realistic or maintain reserves in accordance with statutory requirements. For the five fiscal years ending …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0