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LaFargeville Central School District – Financial Condition (2016M-216)
… the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates … totaled approximately $11 million. Key Findings The Board and District officials overestimated appropriations when … fund balance in the general fund in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… corrective action. Appendix B includes our comments on the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Central Square Central School District – Fund Balance (2022M-196)
audit central square school fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… to grow over the third quarter,” DiNapoli said. “Drops in the stock market, inflation, slower job growth and broader economic … Dec. 31, 2025, the Fund had 40.0% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33State Comptroller DiNapoli Releases Municipal Audits
… County) The board adopted a fund balance policy that does not address any factors that would affect the level of … with significant variances in appropriations. The district does not have a documented fund balance policy or capital …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Hammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54CUNY Bulletin No. CU-288
… Purpose To provide agencies with procedures for processing payment of … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialCity of Salamanca – Selected Financial Activities (2015M-284)
… April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the … City of Salamanca Selected Financial Activities 2015M284 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Audits
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not … fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the repair …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTaxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Carroll – Town Clerk (Chautauqua County) Auditors could … and had officials worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Unclaimed Funds Survey
… are having a technical issue or have a question related to your claim, please contact us . …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyUnclaimed Funds by County and Region
… Click on the regions below to view unclaimed funds by county and region Unclaimed Funds by County and Region - March 2026 (pdf) … Unclaimed Funds by County and Region …
https://www.osc.ny.gov/unclaimed-funds/mapIX.7.B Funds Distribution – IX. Federal Grants
Many federal grants contain a match requirement that requires State funds be used for a specified percentage of a grants spending
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon … District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's … The board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases State Audits
… Repairing Defects (Follow-Up) (2015-F-19) An audit issued in May 2014 found the authority did not follow state … that NYSID is awarding contracts in a manner that best meets the purpose of the program, that member agencies … is appropriately fulfilling its current responsibilities under the program. Nonetheless, auditors identified …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide adequate … oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206