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State Comptroller DiNapoli Releases Municipal Audits
… of Depew , Village of Millbrook , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and … six month or annual inspection reports, as required. Suffolk County Community College – Information Technology … Village of Depew Village of Millbrook City of New Rochelle Suffolk County Community College Village of Trumansburg and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsFinancial Reporting and Asset Allocation
… | June | May | April | March | February | January 2021 December | November | October | September | … June | May | April | March | February | January 2018 December | November | October | September | … Equities 25% International Equities 14% Private Equity 15% Real Estate 12% Real Assets 4% Fixed Income 22% Credit 4% …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationMorristown Fire District – Board Oversight (2025M-101)
… [read complete report – pdf] Audit Objective Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? Audit Period January 1, 2024 – May … Did the Morristown Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Opinion 88-55
… This opinion represents the views of the Office of the State Comptroller at the time it was … a village has authority to audit or require the audit of the books and records of the incorporated fire company which … Whether a village has authority to audit or require the audit of the books and records of the incorporated fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Comptroller DiNapoli Releases School Audits
… District – Information Technology (Livingston County) The board did not adopt policies for password management, … governing cafeteria cash receipts or segregated the incompatible financial duties of cash handling, recordkeeping … the fund balances maintained in the general and certain restricted funds are reasonable. Over the five-year period …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Oversight of the Clean Water State Revolving Fund
… if the Environmental Facilities Corporation (Corporation) is adequately overseeing the Clean Water State Revolving Fund … 2017 and September 2021. About the Program The Corporation is a public benefit corporation that provides financial and … their water quality infrastructure projects. Its mission is to assist communities throughout the State to undertake …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundOpinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… was appointed to safeguard. Instead, due to the diligence of my staff and our partnership with U.S. Attorney Berman and … in the Indictment: Parisi was appointed administrator of the estate of a former resident of Mt. Vernon, in or about April 2017. …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOpinion 91-9
… section 75 of the Second Class Cities Law (SCCL) would permit a city council to increase any item set forth in the … section 75 of the Second Class Cities Law SCCL would permit a city council to increase any item set forth in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Oswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County (County) Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-county-ldc-2021-196.pdfReview of the Enacted Budget: State Fiscal Year 2021-22, April 2021
The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdfCity of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… office has identified fraud and improper use of taxpayer funds in a recent series of audits and investigations of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… periodically throughout the year by using actual cash on hand, revenues and expenditures to ensure short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Connetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements for … Board adopted a policy granting check signing authority to seven Library staff members and officials, thereby … diminishing an important segregation of functions designed to help ensure that Library funds are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… approximately $33 million. Key Findings Extra-classroom activity collections were not always deposited timely and … The Board did not adopt an adequate extra-classroom activity policy to provide comprehensive guidance for District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Olean – Budget Review (B1-15-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2