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City of Fulton – Fiscal Stress (2013M-310)
… as a financing source and continue to evaluate and explore ways to cut costs and/or increase revenues. … City of Fulton …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Valhalla Union Free School District – Financial Condition (2015M-333)
… real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits … residents. These purposes include using the reserve funds for their established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Endicott – Budget Review (B4-13-8)
… budget for the general, electric, library, and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Recommendation Address the deficits in the water and sewer funds prior to adopting the budget to avoid adopting …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… adopted $98.7 billion FY 2022 budget, beginning July 1, 2021, highlights the critical role a continued economic recovery and sound fiscal management will play in enabling long-term … to the city but fixing the damage from COVID-19 will take time,” DiNapoli said. “While I am encouraged by the deposit …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… and maintenance 747,315 64,617 811,932 1,960,490 Other supplies and expenses 498,213 17,119 515,332 234,445 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsTown of Argyle – Town Clerk and Budgeting (2012M-231)
… real property taxes in a timely manner, and did not remit funds to the Supervisor and other agencies in a timely … sales tax revenues, totaling $296,353, in the town-wide funds. This has resulted in an inequity among taxpayers. Key … account for sales tax revenues in the town-outside-village funds in compliance with statute. … Town of Argyle Town Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Village of Pomona – Financial Condition (2015M-272)
… of the monthly budget status reports and ensure that funds are transferred in a timely manner so that budget lines …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… when in fact, they were not. Key Recommendations Develop and adopt budgets that include realistic estimates for expenditures and unexpended surplus funds. Discontinue the practice of … District operations. Review the District’s fund balance and develop a plan to reduce the balance to an appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … revenues and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Morris – Fund Balance (2017M-58)
… average of 59 percent). In both the general and water funds, the contingency budget line exceeded the maximum … Key Recommendations Use general and water surplus funds as a financing source for funding one-time … the maximum allowable amount in both the general and water funds. … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… and the Legislature have boosted the state’s rainy-day funds and other reserves for economic uncertainties, and these funds should be retained for emergencies. It is important to … use of these reserves. In addition to protecting reserve funds, policymakers must ensure that this year’s budget …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Even though the amount of effective unexpended surplus funds is substantial, the District is facing certain unknowns … restrictions and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated funding falls short. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOpinion 96-4
… property to third party for benefit of village) MUNICIPAL HOME RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, … been retired. The village anticipates that the proceeds from the sale of the property will equal approximately twice … to the village would be in the same amount as the payments from the account or fund discussed above. Initially, we note …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Town of Solon - Financial Management (2018M-233)
… operational and capital needs in the general and highway funds. Key Findings From December 31, 2014 through December … Towns operational and capital needs in general highway funds …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233DiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D felonies, and released on her …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… New York to protect taxpayers’ money.” Since taking office in 2007, DiNapoli has committed to fighting public corruption … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenySky Light Center Inc. – Supported Housing Program
… The Program is designed to enable these individuals to live more independently in a community setting and to reduce …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State of New York General Obligation Bonds, …
https://www.osc.ny.gov/debtComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… Comptroller’s Office at 1-888-672-4555; file a complaint online at [email protected]; or mail a complaint …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… his children. As part of his plea agreement, Lobur will pay restitution totaling $39,182.92. The money was used for, … payments," said State Comptroller DiNapoli. "Thanks to my investigators and auditors working with the Federal … the added burden and stress of having to figure out how to pay for their children’s education. Any misuse of such …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expenses