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East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. Calculated his own … Never publicly disclosed his involvement with the banquet hall or this conflict of interest as required by New York …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases State Audits
… reports did not provide users of the highway and canal systems with complete and accurate information about …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsLaFargeville Central School District – Financial Condition (2016M-216)
… The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Central Square Central School District – Fund Balance (2022M-196)
… maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key … officials reduced the transparency of District finances and kept $8 million from productive use. Although the … overstated accrued liabilities, nonspendable fund balance and encumbrances, which resulted in surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… disbursements (disbursements) were properly reviewed and approved, supported and for appropriate School purposes. Key Findings School … not ensure that all disbursements were properly reviewed and approved, adequately supported and certain disbursements … disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two Directors to each control all aspects of the procurement process, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Contact Information
… Thank you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 93-33
… matter outside the municipality) PUBLIC MEETINGS -- Notice (use of newspaper not entered as second-class matter); … SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) EDUCATION LAW, §2004(1); PUBLIC … the school district, the school district may publish notice of the school district's annual meeting in the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33SOMOS 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture , January 2026 Federal Impact: Higher Education , October 2025 Tax … , July 2025 Federal Impact: NY’s Safety Net Programs , June 2025 Impact of Federal Funding on New York , May 2025 … the Tax Cuts and Jobs Act , April 2025 Federal Funds to NYC: A Review of Categorical Grants , April 2025 New York's …
https://www.osc.ny.gov/somosChild Care Assistance – Federal Funding and New York
… $13.6 billion in spending from April 2016 through March 2026. In SFY 2026, federal funding totaled almost $1.5 billion, comprised … Of the 168,432 children receiving CCAP services in January 2026, almost 67 percent were in New York City (112,135). …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections … 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesCity of Salamanca – Selected Financial Activities (2015M-284)
… taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City … 6,000 residents, is governed by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year … property tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Hammondsport Central School District – Multiyear Planning (2024M-54)
… total interest earned; permitted uses of excess reserve funds; or an analysis of the projected needs of reserve funds in the upcoming year(s). Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Comptroller DiNapoli Releases Audits
… financial objectives including the purpose, funding goals, and conditions for reserve fund use and replenishment or obtain voter approval to liquidate the … the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits