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Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)

… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6

Adequacy of 2021 Budgets - Otsego County (S9-21-15)

… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. Otsego County (County) is one of the local governments …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15

Adequacy of 2021 Budgets - Jefferson County (S9-21-2)

… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. Jefferson County (County) is one of the local …

https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2

Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)

… pandemic (pandemic) has had various levels of impact on the financial operations of local governments across New York State. Some local governments have seen little to no impact … of various counties, cities, towns and villages across the State. The Village of Camillus (Village) is one of the local …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5

Comptroller DiNapoli Releases School Audits

… School District ,  Greenburgh Central School District ,  Greenville Central School District  and the  LaFargeville … for the future use of any of the district’s six reserves.  Greenville Central School District – Information Technology … Central School District Greenburgh Central School District Greenville Central School District and the LaFargeville …

https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-audits

U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions

… of U. S. Steel with an estimated value of $20 million. “In the aftermath of the U.S. Supreme Court’s decision in Citizens United, investors and the larger public have been left in the dark on the extent of the reach of corporate dollars …

https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributions

DiNapoli Restricts Investments in 21 Shale Oil & Gas Companies

… The New York State Common Retirement Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, … emissions by 2040 . Background on New York State Common Retirement Fund The New York State Common Retirement Fund is … The New York State Common Retirement Fund Fund will restrict investments in 21 shale …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companies

DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending

… Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its … Transparency is crucial and so is accountability. In a starkly divided country, companies need to answer … records show FirstEnergy, which serves 6 million customers in seven states, has contributed at least $4.5 million in …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spending

DiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19

… Coronavirus Relief Funds Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19

DiNapoli Releases Report on SFY 2024-25 Financial Plan

… are subject to administrative use by the Executive and are not governed by statutory requirements for their use or …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-plan

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer funds. As a result, auditors … budget are reasonable. Additionally, town officials have increased the real property tax levy for the general …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits

Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)

… Board of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts that educate approximately 41,000 students …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensation

Controls Over Cash Advance Accounts

… 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and … agency appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. …

https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accounts

City of Binghamton – City Operations (2015M-280)

… while the respective expenditures per capita were $51.36. Health insurance costs increased by approximately $1 million, or … established a capital assessment fee to help offset the cost of water debt issued, they have not established a …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

Wayne Central School District – Financial Management (2012M-229)

… year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. Key … totaling $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing year’s budget. To make it appear that the fund balance was within statutory limits, District officials: …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229

Tri-Valley Central School District – Budgeting (2014M-094)

… they did not develop a plan for the use of the surplus funds. District administrators and the Board recognized the … may be faced with significant additional surplus funds. Key Recommendations Develop realistic budgets that are … Develop formal contingency plans for the use of surplus funds that may be available if potential liabilities are not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094

City of Hornell – Business Improvement District (2018M-38)

… [ read complete report - pdf ] Audit Objective Determine whether the City of … and 138 questionable disbursements by the Association’s Executive Director (Executive Director) totaling $24,955. Based upon …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

Village of Washingtonville – Financial Condition (2013M-346)

… our audit was to assess the Village’s financial condition for the period March 1, 2011 through February 29, 2012. … located in Orange County. The Village Board is responsible for managing Village operations. The Village’s budgeted expenditures for the 2011-12 fiscal year were approximately $3.9 million …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346

Cassadaga Valley Central School District – Financial Condition (2013M-249)

… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … a plan for the use of the surplus balances in the reserve funds identified in this report in a manner that benefits … policies related to the establishment and use of reserve funds. Review all reserves and determine if the amounts …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249

Town of Galen – Financial Management (2014M-341)

… oversight and management of financial operations and ambulance services for the period January 1, 2013 through … operations and finances relating to the provision of Town ambulance services. Key Recommendations Develop and implement … the Town’s attorney as appropriate, oversee and manage the ambulance service as a Town department in accordance with law. …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341