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Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records … 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of … The purpose of our audit was to review the Supervisors financial records …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Milo – Financial Condition (2020M-172)
… realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance Reserve … policies and develop multiyear financial and capital plans. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding … 1, 2012 through August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion … The purpose of our audit was to assess the Towns practices regarding …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Westfield, Town of – Financial Management (2013M-389)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway … The purpose of our audit was to review the Towns financial management of the highway …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… period by an average of $15,700. Employees made 12 credit card purchases without receipts totaling $1,916 and were not … Town of Chester Justice Court Operations and Credit Card and Employee Reimbursements 2017M67 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeSouthampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the … accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Busti – Taxpayer Equity (2015M-349)
The purpose of our audit was to determine whether Town officials were properly budgeting and allocating highway department expenditures for the period January 1
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under its Supported … furnishings. Clients who need additional services, such as mental health services, receive them through other programs. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 95-12
… federally chartered savings bank) GENERAL MUNICIPAL LAW, §§10, 11; BANKING LAW, §2: The term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered … banking association", as used in General Municipal Law, §10, does not include federally chartered savings banks. You …
https://www.osc.ny.gov/legal-opinions/opinion-95-12XV.15 Fund Classification Manual – XV. End of Year
… The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes … The Fund Classification Manual FCM is updated periodically throughout the year to reflect changes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how those … A check clearance pattern projects the amount subtracted from a states bank account each day …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsProcurement Practices
… for research-related administrative services; and Corr Distributors, Inc. for custodial equipment maintenance. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesDiNapoli Releases August Cash Report
… for the remainder of the fiscal year is uncertain.” Tax collections through August totaled $29.8 billion and were … DiNapoli's office issues a state cash report every month identifying actual state revenues and spending from the prior month. The cash report focuses primarily on the General Fund …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportNYS Pension Fund Commits $2 Billion to Climate Transition Index
… to the emerging net-zero economy. The CTI examines companies’ fossil fuel reserves, carbon emissions, green … Russell has strived to be a trusted advisor to the Fund, helping Comptroller DiNapoli deliver on his goals to meet the … It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexTown of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102DiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… guilty to Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor, in the Supreme Court of … guilty to Offering a False Instrument for Filing in the Second Degree a class A misdemeanor in the Supreme Court of …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDiNapoli Releases Analysis of Executive Budget
… funding reductions and an uncertain revenue picture but also weakens checks and balances over the use of public … billion after proposed budget actions for the coming year but before actions to limit future annual State Operating … funding reductions and an uncertain revenue picture but also weakens checks and balances over the use of public …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… SFY 2021-22 and nearly 27.5% higher than SFY 2019-20, the last full fiscal year before the onset of the pandemic, an … billion in “backdoor borrowing” debt authorizations above last year’s level, which will be undertaken by public … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budget