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Higher Education – 2022 Financial Condition Report
… to 2011-12. Private sector FTE enrollment dropped by 10.5 percent compared to 2011-12. The State has a higher … aid, including 32,940 Excelsior scholarships totaling $137.3 million. The TAP provides grant awards to eligible New York … that were 90 or more days delinquent (and in default) was 4.8 percent in 2021, down from 6.6 percent in 2020 and 12 …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) Village officials did not ensure the chief water operator procured all goods and services in accordance … best interest of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged reputation and jeopardize … activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… officials adequately monitor fuel inventory for loss, waste or misuse? Audit Period January 1, 2023 - November 30, … commodities such as fuel are frequent targets for theft, waste and misuse. By limiting access, requiring documentation … and reviewing fuel records, opportunities for loss, waste and misuse are reduced. A periodic reconciliation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringCentral Valley School District – Claims Audit (2015M-129)
Central Valley School District Claims Audit 2015M129
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent … OSC will reject all vouchers that include more than one invoice. … Paying for One Invoice on a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherBedford Central School District - Information Technology (2018M-164)
… access to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Urban Choice Charter School – Information Technology (2013M-53)
… Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Opinion 88-24
… for costs incurred in connection with maintaining a pond located on the board member's property and used as a part of … for costs incurred in connection with maintaining a pond located on the board members property and used as a part of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report released … continued to lose workers in 2021 when the rest of the nation began to recover. Even as the workforce began growing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakOpinion 2004-2
… bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships (spouse of town board member … that when a town awards a contract for public work to a prime contractor, and the prime contractor subcontracts a portion of the work to a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Mattituck Fire District – Claims Audit (Suffolk County) The board did not … financial reports (AFRs) with the State Comptroller’s office. Additionally, district officials had no record of the … has partially implemented all four recommendations. Ridge Fire District – Audit Follow-Up (Suffolk County) This …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.2.A Thresholds – XI. Procurement and Contract Management
… Contracts over $200,000 OGS contracts over $85,000 OGS Business Service Center Customer Agency transactions over … SUNY state university health care facilities as defined in Education Law § 350(5), State University Construction Fund … contracts and leases over $75,000 The approval threshold in State Finance Law § 112(3), which covers contracts where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsState Comptroller DiNapoli Releases Municipal Audits
… adopted investment policy or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and monitor exemptions for … properties. Auditors found exemptions that the assessor granted but were included in the real property …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… necessary when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors sampled 42 … Authority – Water and Sewer Charges (Saratoga County) The clerk properly billed, collected, recorded and deposited …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence … the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town … 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsTown of Spencer – Disbursements (2025M-35)
… the audit period. It is the responsibility of the Board to conduct a thorough and deliberate audit of claims before … abstract, which is a list of all claims that have been audited and approved for payment. Sixteen … Furthermore, when the dollar amounts of disbursements made do not match the Town’s records, the transparency of actual …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Weedsport – Financial Management (2025M-76)
… complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit … and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund balance should be …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Opinion 2001-11
… An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … an assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would … Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11