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Village of Cayuga Heights – Board Oversight (2014M-292)
… through June 30, 2014. Background The Village of Cayuga Heights is located in the Town of Ithaca, Tompkins County, … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Village of Cambridge – Payroll (2015M-74)
… 2013 through December 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a population of … Village of Cambridge Payroll 2015M74 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Barker – Justice Court Operations (2016M-422)
… revenues totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's … in the case files. Key Recommendations Verify that all case files include documentation of the adjudication and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town of Windsor – Information Technology (2017M-44)
… 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a … Town of Windsor Information Technology 2017M44 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Dryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether … October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … obtain the proper number of quotes for purchases subject to Town policy. Not all vendor payments were in accordance … Recommendations Review and update the procurement policy to include guidance for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… management of activity fund moneys. Properly account for all activity fund cash receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases Municipal Audits
… certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … was authorized to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1980
… The limit increases each year based on the Consumer Price Index on December 31 of the previous year. This year (2022) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… state’s fiscal year. As of June 30, 2025, the Fund had 41.2% of its assets invested in publicly traded equities. The … bonds, and mortgages (21.9%), private equity (14.4%), real estate and real assets (14.0%) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Town of Amenia Jericho Water District Town of Poland …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits2022 Virtual Lunar New Year Celebration
… Event Comptroller DiNapoli hosted his 10 th annual Lunar New Year event in celebration of the Year of the Tiger with … tirelessly to better their communities and the State of New York. This year’s honorees included Kevin Kim, … Retail, Wholesale & Department Store Union About Lunar New Year Lunar New Year, or Chinese New Year, is an annual …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationLong Beach City School District – Financial Management (2023M-147)
… spending plans in a transparent manner. While real property tax levies remained the same since 2020-21, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Village of Maybrook – Water Operations (2013M-121)
… the water bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented … manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through … Roosevelt Public Library Board Oversight of Library Operations 2014M297 …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … 2,000 students. Budgeted general fund appropriations for the 2016-17 fiscal year total approximately $47.6 … a reserve plan which details the District’s intentions for funding reserves, determines how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period … million and the District could not provide evidence of a documented plan for the future use of the capital reserves. … been used towards debt service payments since the District first reported this reserve in its records in 2000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Homer Central School District – Financial Condition (2013M-306)
Homer Central School District Financial Condition 2013M306
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188