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Amityville 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.pdfComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Groton Central …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsControls Over Cash Advance Accounts
… issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, … was authorized to have three advance accounts for Travel Advance, Confidential and Petty Cash with a total …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap … budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for … Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service …
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 … million in restricted funds that should have been returned to component districts. The Board has not adopted a written … fiscal years 2013-14 and 2014-15 which are questionable as to whether they were for legitimate and necessary purposes. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationWayne Central School District – Financial Management (2012M-229)
… budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are funded primarily with State aid, sales … fund the budget, created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials to plan for potential liabilities, they did not develop a …
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)
… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Cassadaga Valley Central School District – Financial Condition (2013M-249)
… August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District … General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings District officials … Cassadaga Valley Central School District Financial Condition 2013M249 …
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)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
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)
… [ read complete report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … and Falsifying Business Records in the First Degree. On January 7, 2022, the Executive Director pled guilty to … Determine whether the City of Hornell City Common Council Council provided sufficient …
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)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial … the operating funds that financed them and does not budget to fund reserves, and several reserves have not been properly … oversee and monitor the operations and finances relating to the provision of Town ambulance services. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – … Determine whether the Village of Addison Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … made with the Consensus Forecast report on March 1. Job gains both nationally and statewide slowed through May. … with changes made to terminate funding for climate, clean energy, and resiliency programs, many of which were approved …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases State Audits
… state. As of March 31, 2015, these funds totaled over $1 million. Lehman officials subsequently remitted over $1 million of these funds to the state. Of the 72 payments (totaling $1,248,139) paid from five judgmentally selected bank …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli Releases May State Cash Report
… below projections, according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. … carefully monitored throughout the year." Spending through May 31 included $4.3 billion in local assistance grants for … public schools – an increase of 6 percent from last year. May is the third largest month for school aid expenditures …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… pension fund’s investments.” “It has been a professional pleasure to help guide real estate investments for the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… and the New York State Police, today announced that David Shaw, the former parks and recreation director of the Village … and altering Village of Waverly Recreation League records. Shaw was sentenced to one year conditional discharge and paid … Tioga County D.A. and the New York State Police. “Mr. Shaw shamelessly altered records to cover up his …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-records