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… you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create …
https://www.osc.ny.gov/online-servicesSherrill City School District – Reserve Funds (2017M-247)
… policies for any of its reserve funds other than its health insurance reserve. The tax certiorari reserve is overfunded … Adopt policies for reserve funds other than the health insurance reserve that address the purpose of each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Margaretville Central School District – Fund Balance (2015M-55)
… one school with approximately 380 students. The District is governed by an elected five-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and used the lower priced General Services Administrative (GSA) daily lodging rates and did not improperly pay sales …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mWestfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development and … The purpose of our audit was to assess the Towns practices …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Laurens - Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress … the significant revenue and expenditure projections in the Towns tentative budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Village of Monticello – Records and Reports (2020M-104)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Central Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Akron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Busti – Taxpayer Equity (2015M-349)
… highway funds. The Town unnecessarily increased tax rates for residents within the Village and lowered tax rates for residents outside of the Village. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Wall Street Bonuses and Profits Decline in 2015
… profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the traditional measure of industry … deferred from prior years. The estimate does not include stock options or other forms of deferred compensation for …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015DiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other programs, but … debt and allows billions of dollars in lump sum spending with minimal disclosure, according to a report released today … include a new capital appropriation of $2.5 billion for clean water infrastructure projects expected to be funded …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadOpinion 91-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax … electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the … town electors may, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-41DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the … and made it even easier to use. The public will now have more information at their fingertips to help follow …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomSchuyler County – Treasurer’s Office (2014M-186)
… As a result, there is a lack of segregation of duties. Bank reconciliations were not timely or accurately prepared … were inaccurate and out of balance, the annual update document (AUD) could not be filed timely. The 2011 AUD was … moneys are safeguarded. Ensure that complete and accurate bank reconciliations are performed for all bank accounts …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Comptroller DiNapoli Releases Municipal Audits
… that 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a … 2019, one individual pleaded guilty to petit larceny while the other two pleaded to a non-criminal disposition. …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsFocus on Facts
… 2023 NYS, Parks Accessibility (Follow-up), October 2025 NYC, Park Accessibility (Follow-up), November 2024 NYSPRHP, … 2025 Performance of IDAs in NYS, 2025 Annual Report, June 2025 Federal Income Tax Provisions Under the Tax Cuts … Conservation / Energy DOH, Lead Pipes Program, January 2026 Climate Action Plan, December 2025 School Districts: …
https://www.osc.ny.gov/focus-onFare Revenue Considerations for the Metropolitan Transportation Authority
… meaning more painful decisions for the MTA and its riders, via raising fares beyond historically accepted … transit to commute to work in 2019. The New York City metro area also had the largest share of commuters who use … systems in large U.S. cities selected below ranged from 31 percent in Boston’s Massachusetts Bay Transportation …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authority