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DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… through September the middle of State Fiscal Year SFY 202526 $7022 million higher than financial plan estimates …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearFinancial Reports
… Financial statements and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report …
https://www.osc.ny.gov/retirement/resources/financial-reportsNew York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… life in Charlottesville are a warning and a wake-up call. Violence and intolerance are taking the place of discourse in …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-vaCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Tax Cap Compliance
… (518) 408-4934 : Technical issues, account set-up or log-in problems – Select option 1. Questions related to completing the Tax Cap Compliance form – Select option 3. Email us at …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceState Comptroller DiNapoli Releases Municipal Audits
… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … additional oversight over receipts and disbursements to ensure the treasurer accurately recorded all transactions … debt to pay for recurring costs is imprudent. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsXIV.14.B Capital Assets – XIV. Special Procedures
… capital assets College and University funds (SUNY and CUNY Senior Colleges) and public benefit corporations Asset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsAmagansett Union Free School District - Procurement (2018M-206)
… Audit Objective Determine if the District procures goods and services in accordance with its procurement policy. Key … vouchers for compliance with the policy prior to approval. And employees obtain quotes when required. District officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month … “The bounce back that markets experienced during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our domestic economy has been …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Holland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Cicero Fire District – Financial Condition (2023M-132)
… cash flow needs. The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor available fund … results. Officials spent $300,884 (10 percent) more than budgeted over the last three completed fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Brockport Central School District - Financial Management (2023M-107)
… Audit Objective Determine whether the Brockport Central School District (District) Board of Education (Board) and … Determine whether the Brockport Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the … reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … the District’s financial activity was diminished. As of December 31, 2023, required annual audits for 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Putnam – Accounting Records and Reports (2022M-188)
… records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Freeport Union Free School District – IT Asset Management (S9-22-10)
… freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14