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Westchester County – Budget Review (B18-6-2)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Marathon Central School District – Fund Balances (2017M-280)
… purpose of our audit was to determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period July 1, 2016 … The Marathon Central School District serves seven towns in Cortland County, two towns in Broome County and one town …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… purpose of our audit was to determine whether the Board and District officials adequately managed the District's … The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementGreater Amsterdam School District – Financial Condition (2016M-110)
… The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Audit The purpose of our audit was to review the process and procedures to procure professional services for the … The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesDeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Opinion 89-12
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Construction … of engineer, who intends to bid, preparing specifications and supervising work) CONFLICTS OF INTEREST - - Engineering … of engineer, who intends to bid, preparing specifications and supervising work) INDEPENDENT CONTRACTORS - - Conflicts …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller DiNapoli Releases Audits
… is the largest comprehensive system of public education in the nation, serving about 370,000 students each year. … public entities, including access to programs, activities, and services. The 2010 ADA Standards for Accessible Design (ADA Standards) set minimum scoping and technical requirements for newly designed and constructed …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben County. It enrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Maine-Endwell Central School District – Financial Condition (2013M-49)
… The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Village of Addison – Board Oversight (2024M-8)
… financial reports, monitor the budget, investigate budget and revenue anomalies reported by the outside accountant, … 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former Clerk-Treasurer’s … investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8DiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… at companies that have no women on their boards. In situations where a company has just one woman on its … with four Fortune 500 companies to formally include gender and racial diversity in their considerations of board … 400 public companies that have no women on their boards and more than 700 companies that have just one woman on their …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsOpinion 90-60
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Solid Waste Facility (validity of installment … relates to installment purchases of equipment, machinery and apparatus, to the extent that such provisions are not …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through … Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is … $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mRichburg-Wirt Fire District – Board Oversight (2025M-73)
… the Audit Area Fire districts are district corporations and political subdivisions of the State of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … proper financial management. This includes developing and adopting required policies, conducting financial activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Other Bulletin No. 63
… Employees Employees designated management or confidential in Bargaining Unit 96 in the SCF with an increment code of … Background Civil Service Law, Article 8, Section 130 and the Division of the Budget Bulletin D-1144 provide for … The April 2022 SCF M/C LLS Payment is effective 04/01/2022 and may be submitted beginning in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments … and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Village of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board comprises four elected Trustees and an elected Mayor. Its adopted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Community College Safety Reporting (2015-MS-2)
… [pdf] , Herkimer County [pdf] , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our … 31, 2013. Background The Clery Act requires all public and private colleges participating in Federal Title IV student financial aid programs to …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2