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Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… prospective customers the Corporation could have increased player participation and related revenues and subsequently …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTown of Windsor – Capital Project (2025M-52)
… [read complete report – pdf] Audit Objective Did the Town of Windsor (Town) Board (Board) properly manage its … our audit period forward to December 31, 2024 to document the change in Town Supervisors (Supervisor). Understanding the Program The elected five-member Board, composed of the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Serven Volunteer Fire Company – Board Oversight (2024M-97)
… complete report – pdf] Audit Objective Determine whether the Serven Volunteer Fire Company, Inc. (Company) Board of Directors (Board) provided adequate oversight of Company … and resources were adequately safeguarded. Key Findings The Board did not ensure financial activities were properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97North Syracuse Central School District – Professional Services (2022M-34)
… District (District) officials sought competition for the procurement of professional services and entered into written agreements … District officials entered into written agreements with the 15 professional service providers we reviewed, they did … School District District officials sought competition for the procurement of professional services and entered into …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34White Plains City School District – Financial Management (2020M-71)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not adopt realistic … Determine whether the Board and District officials adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… Tax collections of $38.2 billion through the first half of the fiscal year were $675.6 million higher than the latest … Tax collections of $382 billion through the first half of the fiscal year were $6756 million higher …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… complete report - pdf] Audit Objective Determine whether the Utica Harbor Point Development Corporation (Corporation) Board of Directors (Board) and officials established realistic … and adequately monitored financial activity. Key Findings The Board and officials did not establish realistic budgets. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142General Brown Central School District - Building Renovation Project (2019M-21)
… [read complete report - pdf] Audit Objective Did the Board and District officials properly establish, monitor and account for the building renovation project? Noteworthy Achievements District officials properly established the budget for the three school buildings and garage …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mCopiague Fire District– Mechanic Shop Operations (2021M-93)
… adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key … District officials did not adequately monitor the Shop’s financial condition or safeguard District assets, resulting … officials adequately monitored the mechanic shops Shops financial condition and safeguarded District assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Sherburne-Earlville Central School District – Financial Management (2024M-61)
… complete report – pdf] Audit Objective Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Brockport Central School District - Financial Management (2023M-107)
… complete report – pdf] Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively … managed fund balance and reserves. Key Findings The Board and District officials were not transparent with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Norwood-Norfolk Central School District – Financial Management (2022M-129)
… complete report – pdf] Audit Objective Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Friendship Central School District – Fund Balance and Reserves (2022M-55)
… complete report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… complete report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97DiNapoli Releases Analysis of Revised Executive Budget
… that may not be fully clarified before the April 1 start of the new fiscal year. State tax collections for the month of January were $2.3 billion below the Division of Budget’s (DOB) initial Executive Budget projections. DOB …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 billion at … The comptroller once again called for reforms to New York's use of debt, including voter approval of borrowing and … of such additional debt include bonds issued by the Tobacco Settlement Financing Corp. and certain bonds issued …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtLiberty Central School District – Information Technology (2022M-73)
… complete report – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) and District officials adequately … data from unauthorized use, access and loss. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73South Seneca Central School District – Online Banking (2021M-164)
… [ read complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online … transactions are appropriate and secure. Key Findings The Board and District officials did not ensure that online …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164