Search
Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1Adequacy of 2021 Budgets - Essex County (S9-21-9)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … County (County) is one of the local governments included in our review. The County is located in northeastern New York …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, … The estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Federal Awards, which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal … Federal Awards which displays both the Assistance Listing Number ALN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… the students she was obligated to serve by stealing money that they raised themselves to help pay for their … this corruption to light, and recovering the stolen money for the students of Frewsburg.” Smoulder, 27, stole … resigned. The Comptroller’s forensic analysis of the scholarship account revealed Smoulder’s manipulation. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolXIX.6.D Reporting – XIX. Project Costing (PCIP)
… and enhances its capabilities. Federal grant reporting will be based on the relationship of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive … develop and adopt a comprehensive multiyear financial and capital plan that addresses the use of reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the … 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins … because District expenditures were significantly less than what had been estimated for those years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Germantown Central School District – Financial Management (2013M-230)
… is located in Columbia County. The District is governed by a Board of Education which comprises seven elected … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had … officials have exceeded the 4 percent fund balance limit by an average of approximately $1.1 million in the fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… of Audit The purpose of our audit was to examine the Company’s internal controls over its financial operations for … 2013 through December 16, 2014. Background Citizens Hose Company (Company) provides fire protection and emergency rescue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of East Fishkill –Financial Condition (2014M-139)
… audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December … million, including appropriations of $1.56 million for the sewer districts. Key Findings The Board did not effectively … inequity, as general fund taxpayers are paying for sewer services that they did not receive. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community … with Cuba Community Development Corporation (CCDC) to provide administration and program delivery services. Key … The Board did not develop or implement procedures to track CDBG funding and document how the grants were spent …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353NYS Common Retirement Fund Announces First Quarter Results
… Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 percent for the three-month period ending June 30, 2015, with an estimated value of $182.5 billion, according to New York State Comptroller … Retirement Funds Fund overall return in the first quarter of the state fiscal year 20152016 was 052 percent for the …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… 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/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Chautauqua County Soil and Water … Technology (Westchester County) The town did not have an acceptable use policy. Auditors reviewed the … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits