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Controls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance Accounts (2013-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsCassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board … four of the last five years, totaling $1,100,434, leading to unexpended surplus fund balance exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Washingtonville – Financial Condition (2013M-346)
… monitor and update the plans to ensure that its decisions are based on the most accurate and up-to-date financial …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346City of Hornell – Business Improvement District (2018M-38)
… oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). … oversight of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Town of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Sullivan and Ulster Counties, and is governed by the Board of Education which comprises nine elected members. There are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Binghamton – City Operations (2015M-280)
… insurance costs increased by approximately $1 million, or 12.2 percent, from 2012 to 2014. Although City officials … a comprehensive plan to reduce the outstanding debt or only issue debt when other funds are not available. If … could issue short-term debt, such as budget notes or bond anticipation notes. Continue to assess refuse …
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)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Comptroller DiNapoli Releases School Audits
… Central School District – Information Technology (Greene County) The board and district officials have not …
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
… Steel Corporation has agreed to the New York State Common Retirement Fund’s request that it publicly report its … the Fund withdrew a shareholder proposal it had filed for consideration at the Fortune 500 company’s annual … & Sons Company Safeway Inc. Sempra Energy 2011 Limited Brands Marriott International Inc. Yum! Brands Inc. About the …
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
… to demonstrate they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … the energy transition, we must align our investments with a profitable and dynamic future,” DiNapoli said. “The shale … Financial Disclosure (TCFD) as an industry that may be most affected by climate change and the transition to the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… population. As a result, regions like New York City and Long Island are facing significant budget shortfalls.” DiNapoli’s … of June 30. The majority of the spending for the city and Long Island was used for healthcare payroll and medical …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… electric utility. “Many publicly traded companies use corporate funds to influence the political process and it is … to post semi-annual comprehensive reports listing its corporate spending on candidates, political parties, ballot … organization that writes and endorses model legislation. NYS Common Retirement Fund’s Political Spending and Lobbying …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingCattaraugus-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 Releases Report on SFY 2024-25 Financial Plan
… finances, economic competitiveness, and ability to offer services effectively over the long term. “The current … will likely lead to an increase in demand for government services, putting further pressure upon the estimated budget … key performance data on the state’s essential programs and services and to understand how financial plan decisions may …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planVillage of Avon - Board Oversights and Professional Services (2018M-30)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate financial oversight. Determine if the Village obtained proposals and executed and monitored … for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits