Search
Town of Charlton – Procurement (2022M-5)
… always retain copies of other government contracts used to procure goods and services. Key Recommendations Follow the … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Town of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board has not adopted multiyear … Adopt comprehensive multiyear financial and capital plans for a three- to five-year period, including a formal reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Fort Ann Central School District - Fund Balance Management (2018M-119)
… Fort Ann Central School District Fund Balance Management 2018M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, totaling $728,000. Officials did not always properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationVillage of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund … Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Port Washington Fire Department – Budgeting (2015M-209)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209State Comptroller DiNapoli Releases School District Audit
… students should have been classified as a nonresident student and should have been billed tuition. In addition, some student records contained insufficient documentation to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditFocus on Facts
… 2023 NYS, Parks Accessibility (Follow-up), October 2025 NYC, Park Accessibility (Follow-up), November 2024 NYSPRHP, Accessibility, August 2023 NYC/DPR, Park Accessibility for People with Disabilities, … Sales Tax Sharing Agreements Adult Use Cannabis Revenue NYC Data Dashboard and Monitoring Tools NYC311 Monitoring …
https://www.osc.ny.gov/focus-onCaucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Childcare Services for Children Under Five, January 2026 The Cost of Living in NYC: Food, April 2025 Older Adults …
https://www.osc.ny.gov/reports/caucus2026Challenging a Determination – Regional State Park Police Plan
… calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… does not prioritize the needs of the middle-class or the most vulnerable among us. The budget, while cutting taxes for … does not prioritize the needs of the middleclass or the most vulnerable among us …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposal2021 Financial Condition Report – 2021 Financial Condition Report
… the State’s financial footing. This Financial Condition Report can help New Yorkers better understand the impacts of the … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2021-fcrAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… 1, 2013 through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the … Averill Park No 2 Fire District Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Yates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s … August 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Terryville Fire District – Treasurer’s Duties (2017M-136)
… distributes payroll checks. Key Recommendation Review and certify each payroll before the Treasurer distributes the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Village of Ossining – Parking Ticket Collections (2017M-259)
… adequate system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, … Village has approximately $1.8 million in unpaid parking tickets outstanding as of September 30, 2017. Tickets have remained on the unpaid parking tickets …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mMiddle Country Central School District – Financial Management (2016M-121)
… 1, 2012 through November 30, 2015. Background The Middle Country Central School District is located in the Town of … Middle Country Central School District Financial Management 2016M121 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121