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Iroquois Central School District – Financial Condition (2014M-22)
… Background The Iroquois Central School District is located in the Towns of Aurora, Elma, Lancaster, Marilla and Wales in Erie County and the Town of Bennington in Wyoming County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22State Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment Notification Reports (NBEN744, NBEN745 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsFairview Fire District – Audit Follow Up (2009M-211-F)
… miles and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fChenango Valley Central School District – Capital Project Management (2016M-58)
… The Chenango Valley Central School District is located in the Towns of Chenango, Colesville, Dickinson, Fenton and Kirkwood in Broome County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Hills-Ballston Lake Central School District is located in the Towns of Ballston, Charlton and Clifton Park in Saratoga County and the Town of Glenville in Schenectady County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andLittle Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the … City of New York (Released Aug. 17) Other Reports & Fiscal Tracking Tools Strengthening New York City's Rainy Day Fund …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalNorth Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … grade and then pays tuition for its students to attend one of four other school districts, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The … work experience, difficulty of academic curriculum, and scarcity of a particular skill set needed by the District. … were unable to provide any documentation supporting why those nine employees received an initial salary at those …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Avoca Central School District – Payroll (2025M-14)
… District (District) officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 Understanding the Program School district officials … Audit Summary District officials generally paid employees’ salaries and wages accurately during the period July 1, 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Comptroller DiNapoli Releases Municipal Audits
… out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on properties with … out of approximately 600 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a … (16 percent) agricultural, veterans, disability and senior citizen exemptions totaling $2.5 million, on properties with …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… New York City is planning significant steps to reduce city-funded spending by as much as 15% in response to substantial budget gaps fueled by escalating … and its funding partners understand what’s at stake. “As New York City navigates very difficult budget choices, it …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli Calls for Reforms to State Fiscal Practices
… problems and improve New York’s fiscal practices. Adoption of the reforms I am proposing would help put our state’s … a stronger path forward.” DiNapoli’s comprehensive package of reforms would significantly improve budget practices and … main areas, including spending accountability, adequacy of reserves, appropriate use of debt, and capital planning …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… that the Treasurer maintains complete, accurate and timely records and submits monthly and annual financial reports to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash … procedures for the content of financial reporting from the Treasurer. Audit claims and include a resolution in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial