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Dryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School Districts District Board of Education Board and District officials adequately safeguarded personal private and sensitive information PPSI from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or adopt … operating budgets or ensure proper accounting or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsVillage of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… 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 … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Trumansburg Central School District – Procurement (2022M-13)
… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Local 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-stateVillage/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-255Central 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-170Tax Cap Compliance
… Find information on Tax Cap Compliance below …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceNew 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-vaState 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-auditsNYS 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-resultsComptroller 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-auditsState Comptroller DiNapoli Releases School District Audits
… following school district audits have been issued. Bolton Central School District – Fund Balance Management (Warren … finance operations from 2015-16 through 2017-18. Deposit Central School District – Financial Condition (Broome County) … 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Nassau County. Oversight of School operations is provided by the Board of Trustees which includes six members including … not monitoring the annual budget and has not established a Budget and Finance Committee as required by School by-laws. … $26,444 was not authorized. The School paid four vendors a total of $521,197 for significant public work and purchase …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsTuition 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-instituteDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… almost $7.5 billion, or 6.7%, higher than last year for the same period, primarily due to higher Medicaid costs. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearFinancial 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