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Town of Dunkirk – Justice Court (2013M-106)
… January 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a … former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Comptroller Thomas P. DiNapoli Statement on New State Budget
… spending is essential to putting New York’s fiscal house in order. “My office’s full analysis of the enacted …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetFranklin Square Water District – Life Insurance Policies (2013M-127)
… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … three-member Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s … pay the premiums for whole life insurance policies with a face value of $50,000 for each Commissioner and full-time …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … outstanding. Key Findings The City’s financial condition is susceptible to fiscal stress. The City’s proposed budget includes a tax levy of $53.1 million, which is $2.1 million above the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4City of Lockport – Fiscal Stress (2013M-330)
… fund balance deficits in the general, water and refuse funds as of December 31, 2012. Further, these deficits will …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Discontinue the practice of permitting vendors to withdraw funds directly from the Town’s bank accounts. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… deposited in types of investments which are not allowed by law, putting Library resources at a greater risk for loss. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the … fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has withdrawn its … DiNapoli has filed similar proposals with 17 portfolio corporations since 2012, including Priceline. The Fund …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsDiNapoli Announces Sale of General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 8 of … … State Comptroller DiNapoli today announced the details of the competitive sale scheduled for March 8 of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… Fund as the fourth best-funded retirement system among states: "The financial health of our state pension fund is … in the nation." According to Pew, only New York (91%), South Dakota (97%), Tennessee (94%) and Wisconsin (99%) were … Fund is the third largest public pension fund in the United States, with an estimated $209.1 billion in assets …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… https://fiscal.treasury.gov/fsservices/gov/debtColl/dms/top/debt_top.htm Questions about state-administered federal drawdowns … and Projects team at [email protected] . Per TOP policy, Federal TOPs staff will only communicate with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesLong Beach City School District – Financial Management (2023M-147)
Determine whether the Long Beach City School Districts District Board of Education Board and District officials effectively managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Am I Required to Have an Audit?
… the relevant laws do not define the term "audit" and the depth and involvement of such audits can vary. Governing …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
The purpose of our review was to assess the Town of Hempstead Local Development Corporations THLDCs progress as of June 2025 in implementing our recommendation in the audit report Town of Hempstead Local Development Corporation Project Approval and Oversight 2021M37 released in September
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followOpinion 2000-10
… providing for repayment by such county to the state of New York of an amount equal to the total amount expended by the … of the Budget and the Chairman of the UDC (now doing business as the Empire State Development Corporation) prior …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10