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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… complete report - pdf] Audit Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Onondaga County – Court and Trust Funds (2025-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Model Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a municipality to … Model Code of Ethics for Local Governments Frequently Asked …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsTaconic Hills Central School District – Financial Management (2019M-155)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit. Key Findings The Board overestimated appropriations by a total of $12.6 … Determine whether the Board and District officials adopted realistic budgets to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155DiNapoli: Financial Viability of OTBs in Jeopardy
… have each contributed to this plight. As competition for gambling dollars intensifies in New York, the state must … experienced the greatest drop, down 29 percent during this time. If these trends were to continue through 2018, local … on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyOverview of Online Resources Provided by the Office of the State Comptroller
Print out presentation prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-online-resources-10-23-19.pdfAn Examination of the Finances of the Metropolitan Transportation Authority - April 2003
On February 19, 2003, the State Comptroller took the extraordinary step of issuing subpoenas for records and testimony from officials of the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2004.pdfDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… to federal fraud charges earlier this year, as a result of a joint investigation by New York State Comptroller Thomas … to a year and one day in prison and ordered to pay a total of $721,112 in restitution and criminal forfeiture. “Joseph … for cancer and used the money to fund his lavish lifestyle of world traveling and gambling,” DiNapoli said. “This …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000The North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be … part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, making it the second highest producing region in the state. Access to … The critical role farms play in New York cannot be overstated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… included in the annual budget over a five-year period. The District did not publish the required legal notices for five … totaling $180,000 that were subject to permissive referendum. Key Recommendations Ensure budgets include the … with legal requirements to publish notices of permissive referendum. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Vendor Responsibility Forms
… mp4 files Part 1 and Part 2 ) (MS Word) or (PDF) VendRep System Forms Agency Notice of Intent to Participate in the VendRep System (PDF) - Identifies those agencies that …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsMerrick Union Free School District – Financial Management (2024M-64)
… complete report – pdf] Audit Objective Determine whether the Merrick Union Free 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/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Silver Creek Central School District – Financial Management (2022M-153)
… complete report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need to improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153City of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Peconic Bay Community Preservation Fund (2023-MR-1)
… Southold . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , … were proper and supported. Key Findings Town officials from all five Towns ensured disbursements were proper and … Determine whether officials from the Towns of East Hampton Riverhead Shelter Island …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Cooperstown Central School District – Financial Management (2024M-65)
… complete report – pdf] Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The … Determine whether the Cooperstown Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs of The Child School School were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We … or the misappropriation of funds in the financial application because they did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessHyde Park Fire and Water District – Procurement (2025M-31)
… complete report - pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) procured capital assets, goods and … in a cost-effective and transparent manner. Key Findings The Board did not always procure capital assets, goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Albion Central School District – Financial Management (2021M-200)
Determine whether the Albion Central School District District Board of Education Board and District officials adopted realistic budgets and properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200