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Introduction – Federal Funding and New York
… understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli … York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on Higher … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionOpinion 2006-4
Whether the General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit issued by an FHLB
https://www.osc.ny.gov/legal-opinions/opinion-2006-4City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289SUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit … To allow SUNY to utilize a new deduction code exclusively to transmit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to State Comptroller Thomas P. … highway safety, not to line the pockets of a dishonest clerk,” DiNapoli said. “My office will continue to root out …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… does not deposit Project funds into the Project’s bank account. The Town pays the City four percent of the Project’s … deposits all quarterly payments into a Joint Water Project account. Analyze the time and costs incurred by the City to …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… the general fund a net total of $40,000 from the capital reserve which had not been repaid as of the end of 2014. The … by Board resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was established and return the $40,000 owed to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… all legal affairs for the Office of the State Comptroller and continue to lead efforts to fight public corruption. Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s … initiative to safeguard public funds by exposing fraud and corruption. Partnering with federal, state and local law …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost … The District is governed by an elected seven-member Board of Education. There are two schools in operation within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Falconer Central School District – Financial Management (2024M-52)
… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Town of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … the audit period, the Town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Henrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) … The purpose of our review was to assess the Henrietta Fire Districts Districts progress …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultNorth Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Rainbow Rhymes Learning Center (Follow-Up)
… supported. We found that Rainbow claimed $473,815 in expenses that were either not adequately supported, not …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-follow