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Student Achievement Program
… that improve their school or community. The program for 2026 Graduations and Moving Up Ceremonies will open in …
https://www.osc.ny.gov/student-achievementHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice Services (Division) … and takes steps to ensure complete and accurate reporting. The audit covered the period January 1, 2010 through March 12, 2014. Background … To determine whether the Division of Criminal Justice Services Division adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTown of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Andover Central School District - Financial Management (2018M-145)
… officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from 2014-15 through 2016-17, which … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sherburne-Earlville Central School District – Financial Management (2024M-61)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, real property tax levies were higher … targeted funding levels and the conditions under which reserves will be used or replenished. From 2020-21 through …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt adequate policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Afton Central School District – Fund Balance Management (2023M-18)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … they levied more taxes than needed to fund operations and were not transparent with taxpayers. The Board annually …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Silver Creek Central School District – Financial Management (2022M-153)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need to improve their budgeting … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementNorwood-Norfolk Central School District – Financial Management (2022M-129)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Jamestown City School District – Fund Balance and Reserves (2022M-97)
… 2021, surplus fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated … approximately $8.7 million, were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a result, more real properly taxes were levied then necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97White Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Merrick Union Free School District – Financial Condition (2016M-240)
… audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through … that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from … the level of unrestricted fund balance to legal limits and consider revising the District’s fund balance policy to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92State Comptroller DiNapoli Releases School District Audits
… Unapproved ECA clubs were operating in the district and officials did not establish an adequate accounting system … ensure that collections are properly collected, submitted, and deposited, and disbursements are for valid purposes. As a result, 72 of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: January Tax Collections Fall Short
State tax collections through the first 10 months of the states fiscal year rose 1 percent from last year to $589 billion but were $3673 million below the states latest estimates because of lower than expected Personal Income Tax PIT collections
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Agencies Bulletin No. 2237
… 6461 on the file layout. The additional fields are: Field Name Type Length Field Begin Field End Birthdate Date 8 6453 6460 Field Name Type Length …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and … to several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1