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Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Town of Webb Union Free School District – Financial Management (2022M-53)

… by approximately $974,000 from 2018-19 through 2020-21. When unused appropriated fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Trumansburg Central School District – Procurement (2022M-13)

Determine whether Trumansburg Central School District District officials procured goods and services in the best interest of the taxpayers

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Local Road Conditions in New York State

… in 2019 and 2020, and represents just over 25,500 lane-miles, or about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite … conclusions about the effectiveness of local spending per lane mile or where State aid might be most appropriately …

https://www.osc.ny.gov/local-government/local-road-conditions-new-york-state

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

Central Islip Union Free School District - Claims Audit Process (2018M-170)

… were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170

Tax Cap Compliance

… Find information on Tax Cap Compliance below …

https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-compliance

New York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.

… Thomas P. DiNapoli released the following statement in response to events in Charlottesville. "The chaos and tragic loss of life in Charlottesville are a warning and a wake-up call. Violence … The chaos and tragic loss of life in Charlottesville are a warning and a wakeup call …

https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-va

State Comptroller DiNapoli Releases Audits

… SUNY Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) Auditors found SUNY Downstate …

https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-audits

NYS Common Retirement Fund Announces First Quarter Results

… in publicly traded domestic equities and 16.1 percent in international public equities. The remaining Fund assets by … (8.3 percent), real estate (7.0 percent), absolute return strategies (2.7 percent) and opportunistic alternatives and … downs. The Fund is widely regarded as one of the nation's best-managed and best-funded pension plans. Find out how your …

https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-results

Comptroller DiNapoli Releases Municipal Audits

… a proper use of district money. In addition, travel and car rental costs of approximately $58,000 were not … George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake … George Regional Planning Board (RPB) did not monitor its loan program. Auditors also found delinquent loans were not …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… as of June 30, 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit by almost 25 percentage … increases in expenditures were driven by personnel costs and BOCES services. District officials have hired a special … share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley Central School …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-audits

Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 … through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees which …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operations

Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … the District. Mr. Gauger formally disclosed his interest in writing and abstained from voting on matters involving the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected

Tuition Assistance Program – Metropolitan Learning Institute

… sites in Jackson Heights, Brooklyn and Jersey City. (Only students enrolled at the New York locations may receive …

https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-institute

DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year

State tax receipts totaled $599 billion through September the middle of State Fiscal Year SFY 202526 $7022 million higher than financial plan estimates from the Division of Budget DOB

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-year

Financial Reports

… Report 2025 Annual Comprehensive Financial Report 2024 Annual Comprehensive Financial Report 2023 Annual … Information March 31, 2025 Financial Statement March 31, 2024 Financial Statement March 31, 2023 Financial Statement … Amounts 2025 Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts 2023 Employer …

https://www.osc.ny.gov/retirement/resources/financial-reports

DiNapoli Releases Bond Calendar for Fourth Quarter

… Comptroller’s Office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarter