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Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4147 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… internal controls over the Company’s financial operations for the period January 1, 2014 through March 31, 2016. … were not issued to provide supporting documentation for the funds collected during our audit period and checks … Fire Chief periodically signed a series of blank checks for the Treasurer to use for Company disbursements. Key …
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)
… tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education … However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … except for accumulated interest allowed by law. There is no clear plan for the future use of any of the district’s …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… pending at 11 other portfolio companies: Aetna Inc., Delta Air Lines, Express Scripts Holding Co., NextEra Energy Inc., …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, including Pioneer Natural Resources … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As market forces and new policies … and dynamic future,” DiNapoli said. “The shale oil and gas industry faces numerous obstacles going forward that pose …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… The New York State Common Retirement Fund (Fund) has reached an agreement with … that writes and endorses model legislation. NYS Common Retirement Fund’s Political Spending and Lobbying Disclosure … Delta Airlines and PepsiCo Inc. New York State Common Retirement Fund The New York State Common Retirement Fund is …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… communities with low infection rates at the time the aid was given have not. “The formula used by the federal … additional funding totaling nearly $4 billion. If funding was allocated based on confirmed cases at the time of the … The majority of the spending for the city and Long Island was used for healthcare payroll and medical expenses. Local …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli Releases Report on SFY 2024-25 Financial Plan
… forecasts an $11.3 billion (10.2%) increase in All Funds tax collections from SFY 2024-25, which is largely expected … would help improve long-term finances, such as retiring debt or bolstering the rainy day reserves. Strengthen rainy … to help grow the Retiree Health Benefit Trust Fund. Reform debt practices. The state’s excessive reliance on “backdoor” …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planState Comptroller DiNapoli Releases Municipal Audits
… , Bethlehem Public Library , Town of Cherry Valley , City of Cohoes , Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , Village of Fort Ann , Town of … a local law to override the tax levy limit in 2015. City of Cohoes – Purchasing (Albany County) Because city …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing thousands of … State Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by … Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftTown of Solon - Financial Management (2018M-233)
… fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Wyoming County District Attorney Donald G. O’Geen. Conaway was sentenced to a one year conditional discharge after … 2014 to August 2017. Conaway, 50, of Silver Springs, was released after her first court appearance on Nov. 1. …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyNew 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 …
https://www.osc.ny.gov/debtReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service … State Comptroller determines the costs and savings of the transfer for the next fiscal year. Local governments then …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … Board of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts that … million in restricted funds that should have been returned to component districts. The Board has not adopted a written …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationControls Over Cash Advance Accounts
… internal controls over these accounts to ensure that funds are properly accounted for and payments are only made … business needs. Key Recommendation Reduce the amount of funds held in each advance account to more appropriate levels … practices and anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which … City of Binghamton City Operations 2015M280 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Wayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and Monroe County. The District is governed by the Board of Education which comprises nine elected members. The … expenditures in the adopted budgets by a total of $20.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … expenditures were significantly higher than needed. As a result, the District’s reported fund balance increased from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094