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Brewster Central School District – Financial Condition (2014M-224)
… Background The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of … balance. Key Recommendations There are no recommendations in this report. …
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)
… Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The Village of Belle Terre is located in the Town of Brookhaven in … 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-87Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… complete report - pdf] Audit Objective Determine whether Highland Falls-Fort Montgomery Central School District … Determine whether Highland FallsFort Montgomery Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userTown of Charlton – Procurement (2022M-5)
… seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, if …
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)
… Did not periodically monitor exemptions or obtain annual renewal documentation as required, to ensure the exemptions … Periodically monitor exemptions and ensure annual renewal documentation is provided and retained. Town …
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)
… These amounts are excessive, representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each …
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)
… budgeted appropriations, exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through …
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)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Port Washington Fire Department – Budgeting (2015M-209)
… January 1, 2012 through June 30, 2015. Background The Port Washington Fire Department is located in Nassau County … Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire … Port Washington Fire Department Budgeting 2015M209 …
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
… New York State Comptroller Thomas P. DiNapoli today announced … Find 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 …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditFocus on Facts
… & Markets / Parks & Recreation DAM, 30% NYS Initiative, October 2025 DAM, Farmland Protection Program, July 2025 A Profile of … Real Estate in NYC: Rising Tax Bills During COVID-19 Fuel Disparities, September 2023 NYS Rent Relief Updates: …
https://www.osc.ny.gov/focus-onCaucus 2026: Important Information for New Yorkers
… and view recent reports on issues that affect New Yorkers. 2025 Year in Review 2025 Year in Review, December 2025 New … January 2026 Federal Impact: Higher Education, October 2025 Tax Provisions Under the Federal Reconciliation … School, NY’s Stubbornly High Rates of Chronic Absenteeism, October 2024 SED, English Language Learners Programs, …
https://www.osc.ny.gov/reports/caucus2026Challenging a Determination – Regional State Park Police Plan
… denied or improperly 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 the …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationAlternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an alternative death benefit may be payable. This benefit would equal the pension reserve under the plan that would …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… received approximately $5 billion through the Supplemental Nutrition Assistance Program (food stamps). More than 1.5 …
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 … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2021-fcrAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
Averill Park No 2 Fire District Controls Over Financial Activity 2014M183
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183