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State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… Hochul comes at a time of continued economic growth and improving revenues. State Operating spending is projected … concerned about the out-year budget gaps of $23.2 billion for the next three fiscal years, even as the Governor … any actions taken by the new administration in Washington and how they could affect New York’s finances. As we enter …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… Methods of this Chapter. Upon acceptance at the foreign banking intuition, the funds will be transferred to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyPort Byron Central School District – Network User Accounts (2021M-119)
… complete report - pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials … Determine whether Port Byron Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Incorporated Village of Garden City – Check Signing (2021M-39)
… if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and … of her electronic signature at all times and supervise the check-signing process when others use it. In her absence, …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Randolph – Justice Court Operations (2021M-76)
… of (closed) cases were properly reported to appropriate State agencies. Key Recommendations Periodically review … that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk accurately updates …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Village of Monticello – Financial Condition (2020M-107)
… has significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Danby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners Board of the Danby Fire District District adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured the CPF … that all collections were properly supported recorded and deposited and that disbursements were proper and supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of LaGrange – Financial Management (2023M-139)
… fund balance policy limit by more than $725,000. As a result, it is difficult for the Board to assess alternative …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Little Falls City School District - Financial Condition Management (2019M-67)
… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Suffern Central School District - Financial Condition (2019M-145)
… reserve may be overfunded by $13.4 million based on past settlement rates. The District does not have a … that reflect realistic estimates for expenditures based on historical trends or other identified analyses. Review … of our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Village of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … records. Monitor and enforce policies governing comp time leave accrual that address the accrual, use and payout of comp time. Except as specified in Appendix A, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121King Center Charter School - Information Technology (2018M-61)
… (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Monsey Fire District – Board Oversight (2020M-62)
… since 2012, and the length of service awards program (LOSAP) that started in 1990 was never audited. Key … annual independent audit of the District’s financial and LOSAP records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology … Consider requiring employees to sign acknowledgement forms to help ensure they are aware of adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Edmeston Central School District - Fund Balance (2020M-1)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1