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Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Gingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… Benz and a Porsche, get gifts for relatives, pay a life insurance premium and purchase other luxuries. They perpetrated their …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsVillage of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Central Square Central School District – Fund Balance (2022M-196)
… balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials … balance within the statutory limit or maintain all reserve funds at reasonable levels. As a result, officials reduced … been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Transfer of receipts between funds and account codes as authorized in legislation Redistribution of revenues … the following additional chartfields are required: PCBU Project ID Activity Analysis Type The Analysis type used with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Endicott – Budget Review (B4-15-11)
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… housing agency, Homes and Community Renewal (HCR), can do more to help low-income New Yorkers find housing by making full … found that HCR had significant funding reserves that could have been used for housing subsidies and to increase …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… New York State Comptroller Thomas P. DiNapoli today announced that three major U.S. energy companies have agreed to detail how they will be … with Generation Asset Management; $300 million with the Rockefeller Asset Management Global Sustainability and Impact …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsDiNapoli: State Needs to Improve Oversight of Child Care Grants
… heavily on providers’ established capacity (calculated by square footage of the provider’s space) to determine the … OCFS’ criteria for determining capacity (SED requires more square footage per child). Auditors found that 45 of the 73 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsChild Care Stabilization Grants
… To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… maintained its status as one of the nation’s strongest and best funded and I know that Anastasia will continue to uphold … instruments and has consistently been ranked as one of the best managed and best funded plans in the nation. Find out how your government …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the agreement announced … budget agreement between the New York City Council and Mayor Adams shows the city has taken advantage of an end-of-year revenue windfall of nearly $3 billion by …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementDiNapoli Releases April State Cash Report
… New York state collected $8.2 billion in taxes during the first month … or 4.9 percent from April 2015, according to the monthly state cash report issued today by State Comptroller Thomas P. … of $10.9 billion, which was $28.7 million higher than the latest projection and $549.1 million higher than last April …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced the following local government audits were … the payment. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… the Steuben County Sheriff’s Office for their work on this case.” The Comptroller’s audit found that from 2009 to 2014, … . Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-funds