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Nyack Union Free School District – Reserve Funds (2014M-185)
… Orangetown in Rockland County. The District is governed by an elected seven-member Board of Education and operates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Brewster Central School District – Financial Condition (2014M-224)
… of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… with more than 2,200 students. The District is governed by an elected five-member Board of Education. General fund … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mVillage of Belle Terre – Audit of Claims (2013M-87)
… Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk … Village of Belle Terre Audit of Claims 2013M87 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
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)
… are excessive, representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. …
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)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119State Comptroller DiNapoli Releases School District Audit
… some student records contained insufficient documentation to support residency or exceptions to the policy. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditFocus on Facts
… NYC/DPR, Park Accessibility for People with Disabilities, March 2023 Dashboards & Trackers Local Governments Data … September 2025 Performance of IDAs in NYS, 2025 Annual Report, June 2025 Federal Income Tax Provisions Under the Tax … Trends Update, November 2024 DOH, Medicaid: Provider Compliance With EVVP, November 2024 DOH, Maternal Health, …
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/caucus2026Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the middle-class or the most vulnerable among us. The budget, while cutting taxes for the wealthiest … The Presidents budget does not prioritize the needs of the …
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
… 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. …
https://www.osc.ny.gov/reports/finance/2021-fcrTroy City School District – Payments for Unused Leave Accruals (2020M-167)
… During the audit period, the District paid 51 employees a total of $477,000 for their unused leave accruals. We … these errors are beyond the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… before granting exemptions, retain documentation to support eligibility and periodically verify that those … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Yates County – County Clerk Cash Receipts (2015M-223)
… The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August … written policies and procedures for cash receipts. Cash receipt duties are not adequately segregated. Employees …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… cost savings and address rising health insurance costs by offering employees a buyout incentive for the period July 1, 2013 through March … changing health insurance carriers and offering employees a buyout incentive. Key Recommendations There were no …
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)
… 14 schools with approximately 9,800 students, is governed by an elected nine-member Board of Education. Budgeted … in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124