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Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s … The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Village of Galway – Claims Processing (2014M-79)
… 2014. Background The Village of Galway is located in the Town of Galway in Saratoga County and has a population of approximately 200. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire 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/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Poland Central School District – Procurement (2015M-355)
… District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Fire Island Union Free School District – Leave Accruals (2015M-289)
… records were accurately recorded for the period July 1, 2014 through August 31, 2015. Background The Fire Island … The District, which operates one school with approximately 50 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289New York State Comptroller DiNapoli Statement on Federal Tax Reform
… "The House and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local tax deductions will hurt many New York taxpayers. Both plans … costs for essential infrastructure investments. "These tax schemes are coupled with broader budget proposals that …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformHicksville Union Free School District – Purchasing (2016M-34)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … $130.2 million. Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Half Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Albany City School District – Payroll (2017M-97)
… Background The Albany City School District is located in the City of Albany in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97RFP#0001 – Online Financial Literacy Program
… Request for Proposals Issued February 28, 2025 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/rfp-0001RFP#0007 – Environmental, Social, and Governance Bond Certification
… Social, and Governance Bond Certification as detailed in the solicitation available via the links below. The … through the following links: Request for Proposals , in PDF Forms Only , in MS Word format Responses to Questions … reader, available through this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC is …
https://www.osc.ny.gov/procurement/rfp0007RFP#0006 – Bond Credit Ratings
… by the Office of the State Comptroller Issued June 27, 2025 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/rfp0006Westchester Community College – Fixed Assets (2017M-78)
… County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78General Brown Central School District - Building Renovation Project (2019M-21)
… officials properly establish, monitor and account for the building renovation project? Noteworthy Achievements District … the necessary records to account for and monitor the building renovation project. There were no recommendations as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mVillage of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … statements prepared in accordance with generally accepted accounting principles (GAAP) require that revenues and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting