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Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… July 1, 2012 through January 7, 2014. Background The Pine Valley Central School District (District) is located in … Pine Valley Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… the Town’s finances, there is no way to be sure that all funds have been accounted for and used solely for Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of receipt of goods, department head approval and quotes or bids as required by Village policy. Make …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and determine … selected financial activities for the period July 1, 2011, to December 31, 2012. Background The Bolivar-Richburg Central … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. Background The Town of Ballston is … not received the accurate and timely information necessary to evaluate the water fund’s fiscal health and take …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Comptroller DiNapoli Releases Municipal Audits
… of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer Fire Department … $15,000 in violation fees collected in 2012. Village of South Glens Falls – Financial Condition and Budgeting … Town of Johnstown the City of Mount Vernon the Village of South Glens Falls the Woodgate Volunteer Fire Department and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases State Audits
… for unallowable payments for lobbyist services; and $48,802 for unsupported and duplicate payments to a contractor. … actions were still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An … in August 2015 concluded that, on an overall basis, the DMV consistently accounted for and reported all traffic …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… in fiscal stress under his Fiscal Stress Monitoring System . DiNapoli evaluated all non-calendar year local … 53.8 to 61.7 and South Dayton going from 47.5 to 55.4. The system, which has been in place since 2012, assesses levels … scores, which ultimately drive final classifications. The system also analyzes separate environmental indicators to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus … drove profits and bonuses higher. When adjusted for inflation, however, the bonus pool peaked in 2006 at $53.7 …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025State Comptroller DiNapoli Releases Municipal Audits
… County) Except for minor exceptions which we discussed with district officials, all of the claims reviewed by … District officials did not obtain quotes in accordance with the district's procurement policy during the audit … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
During todays State of the State Address Gov Hochul outlined her priorities for New Yorkers in 2026 including addressing critical issues like the affordability crisis gun violence clean water food insecurity and investing in universal child care
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressX.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: If a vendor … the vendor to the New York State Vendor Self-Service Portal webpage at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsAbout this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … reports, not to replace them. Detailed accounting data can be found in reports such as the Comprehensive Annual …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportWynantskill Union Free School District – Purchasing (2022M-85)
… thresholds. Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … Officials and staff did not: Monitor collections received to ensure they were deposited in a timely manner. Deposit 29 … in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsAlexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Alfred-Almond Central School District - Financial Management (2019M-131)
… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Canaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Town of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit claims prior to approving them for payment. As a result, the risk is …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56