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Comptroller DiNapoli Statement on January State Cash Report
… I announced earlier this month. In addition, the Division of the Budget's updated financial plan reduces projected tax receipts in the coming years by billions of dollars. "Given the unpredictable revenue environment we …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportVillage of West Hampton Dunes – Financial Operations (2013M-390)
… that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … security training. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as … in the event of a disaster. The plan should be distributed to all responsible parties, periodically updated and tested …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Board did not establish a multiyear financial plan to facilitate development of the annual budgets that were … accumulated in excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Rhinecliff Fire District – Board Oversight (2024M-154)
… adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed … (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days late. Develop and adopt a code of … District’s financial operations. Ensure an annual audit is performed and the required AFRs are properly filed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Northeast Central School District - Payroll (2018M-140)
… Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with … auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District … to segregate duties and provide oversight. There were no recommendations as a result of this audit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Contract Advisory No. 16
… B,” is used to report the information. The annual reports for the most recently concluded State fiscal year (April 1st … is being entered, including the contract number. For consultant service agreements that were issued from an … email is the preferred method of receipt. Email addresses for OSC and DCS are listed below. Complete guidance on the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thWalden Fire District No. 2 – Purchasing (2017M-204)
… was to determine whether the Board ensured that goods and services were procured in accordance with the District’s … No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process … Background The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, … Capital Region Board of Cooperative Educational Services BOCES Claims Auditing …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mLongwood Central School District – Purchasing (2016M-16)
… Background The Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsVillage of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of … Village of Goshen Financial Condition 2014M75 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Green Island Power Authority – Electric Billing and Collection (2015M-137)
… January 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… a deep respect for the Office of the State Comptroller. I valued his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to … live up to his example as I serve in the office he cared so deeply about and worked so hard to make effective." …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-regan