Search
Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Comptroller DiNapoli Releases School Audits
… school district audits have been issued. Byram Hills Central School District – Fixed Assets (Westchester County) … fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving … to school officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Federal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… 17th in federal spending among the states in FFY 2020 from 24th in 2019. The improvement was primarily due to increased …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … needs. In addition, while district officials prepared an annual reserve and fund balance plan each January, the … audit. The treasurer also did not provide the board with an annual report of all of the district’s reserve funds as …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Fredonia – Financial Condition (2025M-149)
… such as reducing expenditures, reviewing revenues for sufficiency and adopting financial policies, including fund balance and multiyear policies, when necessary. … totaled $11.6 million, which included general fund appropriations totaling $7.4 million, water fund …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149Village of Monticello – Financial Condition (2020M-107)
… report - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial … Key Findings The Board did not adequately manage the Village’s financial condition. As a result, the Village is … Determine whether the Village of Monticello Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Elmont Union Free School District – Financial Condition (2017M-82)
… of unrestricted fund balance that is not needed and not used to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/elmont-union-free-school-district-financial-condition-2017m-82Ellenville Central School District – Financial Condition (2015M-330)
… School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Sauquoit Valley Central School District – Financial Condition (2016M-88)
… the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of Frankfort and Litchfield in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Cornwall Central School District – Financial Condition (2015M-148)
… of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Town of Oxford – Financial Management (2016M-420)
… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Opinion 90-44
… opinion. VILLAGE BOARD -- Compensation (statement of in notice of budget hearing as excluding fringe benefits) PUBLIC … a village board of trustees which must be published in the notice of public hearing on the tentative budget refers only … This is in response to your inquiry concerning the notice of public hearing with respect to the tentative budget …
https://www.osc.ny.gov/legal-opinions/opinion-90-44New York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… (DOT) collects selected revenues from the New York City Bike Share program as required by the terms of the agreement. … About the Program In 2013, DOT launched the New York City Bike Share program, which is part of a public-private … of this report, this program is referred to as Citi Bike. The program is operated by the vendor, and DOT is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringPassenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical … in a fleet vehicle provided by the agency, their personal car, or a rental vehicle. Historically, the State has taken a … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental … To determine what steps the State Education Department is taking to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsBus Wait Assessment and Other Performance Indicators
… frequency standards that are reasonable and consider the demand for service and other factors. We also sought to … the Program The MTA has six constituent agencies, two of which – Transit and MTA Bus – provide bus service within New … and the public can access these statistics on the MTA’s website in the monthly Committee meeting books and on the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… its oversight and work to remove barriers to ensure school districts are providing the required services for … audit examined whether SED was adequately overseeing if school districts outside New York City were providing the … crucial that SED provide adequate guidance and support for school districts to improve the academic outcomes and …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by spending choices made … spending, and significant costs associated with the influx of asylum seekers into the five boroughs, according to a … discipline going forward,” DiNapoli said. “Given many of the fiscal challenges facing the city are not under its …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growNew York’s Balance of Payments in the Federal Budget - Federal Fiscal Year 2016, October 2017
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2016.xlsxNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2017, October 2018
This report examines the flow of funds between the federal government and those states, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/excel/federal-budget-fiscal-year-2017.xlsx