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Higher Education – 2022 Financial Condition Report
… the State spent $300 per resident on higher education, ranking 22nd in the nation for higher education spending per …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and … They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the … 97 in the $500 to $250,000 range and totaling more than $1.1 million lacked required documentation to demonstrate that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… File the Department’s calendar year 2023 annual report on revenues and expenditures of foreign fire insurance (FFI) tax proceeds with the New York State Office of the State Comptroller (OSC) accurately and in a timely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter … City of Lockport Budget Review B11520 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Orleans County – Department of Social Services (2012M-222)
… social welfare examiners in two different County Social Services programs. In addition, we found that 10 out of 45 … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… New York State Comptroller Thomas P. DiNapoli announced today his … DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. More than 368,000 … getting a fair deal.” DiNapoli’s office audits New York state bills prior to payment, including personal income tax …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsWyandanch Union Free School District – Budget Review (B23-7-1)
… in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Adirondack Central School District – Financial Condition (2016M-184)
… The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… years as it experienced operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Key … and reduce the number of routes, explore sharing bus to locations outside the District with neighboring districts and … fleet to be in accordance with SED guidelines. Develop a plan to address the deteriorating financial condition of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is … fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal year. Key Finding The … operations funded by the general fund to other departments and districts accounted for in other funds. However, we found …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Washingtonville – Financial Condition (2013M-346)
… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted expenditures for the 2011-12 fiscal year were approximately $3.9 million …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Village of Liberty – Financial Condition (2013M-109)
… not consider the affect of the unlikely collection of the full levy on its adopted budgets. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Hubbardsville Fire District - Board Oversight (2018M-107)
… fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel inventory records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Special Accidental Death Benefit – State Police Plan
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … your children until age 18 (age 23, if they are students). The Benefit This benefit is a pension equal to your salary at …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This benefit is a …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitVillage of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8East Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273