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Higher Education – 2023 Financial Condition Report
In academic year 202223 New York State public and private higher education institutions enrolled 777838 fulltime and 334247 parttime students
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationOpinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Local Government – 2023 Financial Condition Report
… billion) for local governments outside of New York City. School districts, towns, and villages received $23.9 billion, … sales taxes remained the largest single revenue source, accounting for 36.6 percent ($10.3 billion) of their total … 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with most of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Bowmansville Volunteer Fire Association, … debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence … use, access and loss. Auditors found town officials have not implemented comprehensive procedures for managing, …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal climate, budget transparency and … issues and properly reported water test results to the New York State Department of Health. Auditors, however, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Payroll (2016M-147) Auditors found payments to elected officials and some employees were not accurately … the assessor did not have the proper documentation to support the exemption for some properties. The assessor …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State … SUNY state university health care facilities as defined in Education Law § 350(5), State University Construction Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsTown of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – … million during the audit period. It is the responsibility of the Board to conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County … which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 totaled … to determine the expected gross profit. … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… select real property tax exemptions. Key Findings We reviewed properties with 85 agricultural, nonprofit, … not: Ensure that 68 of 85 (80 percent) granted exemptions we reviewed, contained the required applications, renewal …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Wainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
Halcottsville Fire Department Cash Receipts and Disbursements 2014M190
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings Incompatible duties are … the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for … (IT) control weaknesses were communicated confidentially to Village officials. Key Recommendations Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Brookfield Central School District – Claims Audit Process (2018M-6)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, 2017. … has approximately 235 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… accurately record the number of tickets sold and may not have collected and reported the correct amount of … for all money collected. Department officials can continue to improve actions to enforce past due amounts from offenders … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … Broome County, located in the central southern portion of upstate New York commonly referred to as the Southern …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187BOCES Milk Bidding (2018-MS-2)
… [read complete report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m