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DiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… YORK - New York State Comptroller Thomas P. DiNapoli and Attorney General Letitia James today announced that former … Thomas DiNapoli . "Thanks to my partnership with Attorney General Letitia James and the New York City … government for politicians who undermine the integrity and independence of elections, particularly by submitting …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102NYS Pension Fund Commits $2 Billion to Climate Transition Index
… Common Retirement Fund (Fund) will invest $2 billion in an index focused on reducing the risks of climate change and … on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas P. … to FTSE Russell's Russell 1000 TPI Climate Transition Index (CTI) in connection with the Fund’s Sustainable …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexDiNapoli Releases Analysis of Executive Budget
… occurred. Other proposals broadly authorize shifts of funds and spending authority among state agencies, public … to bypass the independent oversight of public dollars. All Funds tax receipts are projected at $77.4 billion in SFY … year, DiNapoli said. DiNapoli's report notes that All Funds spending in the coming fiscal year is projected at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetTown of Milo – Financial Condition (2020M-172)
… the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and … the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Sandy Creek Central School District – Reserve Management (2023M-43)
… the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Busti – Taxpayer Equity (2015M-349)
… highway funds. The Town unnecessarily increased tax rates for residents within the Village and lowered tax rates for residents outside of the Village. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Jefferson Central School District – Fund Balances (2015M-236)
… and Summit. The District, which operates one school with approximately 250 students, is governed by an elected … compensated absences and unemployment insurance, with balances totaling $592,843, appeared to be overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… for the 2015-16 fiscal year totaled approximately $65 million. Key Findings From fiscal years 2012-13 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialSullivan West Central School District – Financial Condition (2014M-40)
… 2013. Background The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an elected nine-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Amagansett Union Free School District – Financial Condition (2014M-91)
… of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District operates … kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Kortright – Financial Management (2016M-397)
… The Town of Kortright is located in Delaware County and has a population of approximately 2,000. The Town is … governed by an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total … fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeTown of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Westfield, Town of – Financial Management (2013M-389)
… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used $350,672 (24 percent) …
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)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are … was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress … the significant revenue and expenditure projections in the Towns tentative budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… government-wide and fund financial statements and notes to the financial statements. The basic financial statements … assessment dates and the estimated annual amount required to maintain or preserve the asset compared with amounts … the condition measurement and the measurement scale used to assess and report condition; The condition level at which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpen Educational Resources
… throughout New York City’s five boroughs. As of the Fall 2023 semester, approximately 233,000 students were enrolled … graduate, and professional schools. The annual tuition in 2023 for a New York State resident pursuing a bachelor’s … for marking its courses as ZTC in CUNYfirst, CUNY does not exercise sufficient oversight to ensure all OER courses are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… federal aid and better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal Year (SFY) 2022-23, according to an analysis … be temporary, much of the year-over-year growth will be for new initiatives and more funding for existing programs. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budget