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Opinion 88-74
… municipalities to contribute to the monument fund. There are numerous statutes which expressly or impliedly authorize …
https://www.osc.ny.gov/legal-opinions/opinion-88-74State Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – Budget … (Chautauqua County) The lack of complete, accurate and current accounting and financial records significantly limited this review and … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsVillage of Deposit – Claims Auditing (2023M-173)
… As a result, the Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village purposes and …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Lake Placid Central School District – Investment Program (2023M-94)
… investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Dryden Central School District - Cash Management (2020M-61)
… information to ensure available funds are invested, within legal limits, to maximize interest earnings. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 30, 2013. Background The Northport-East Northport Union Free School District is located in the Town of Huntington, … NorthportEast Northport Union Free School District Financial Condition 2014M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-condition2014 Year End Report
… 2014 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for … from the Uninsured Employers Fund and the Special Fund for Disability Benefits. However, the majority of these claims … were approved by the Board and submitted to our Office for final approval even though the claims: (i) were not properly …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportComptroller DiNapoli Releases Municipal Audits
… an inventory process for garbage bags and garbage disposal stickers. For access to state and local government spending …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free … complies with the property tax levy limit set by statute. Orchard Park Central School District – School Bus Procurement … audits of the East Moriches Central School District Orchard Park Central School District Oysterponds Union Free …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… 78 Fortune 500 companies sourcing renewable energy from solar, wind, geothermal and other resources that offer the …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Do not allow the bookkeeper access to the District’s bank account to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with disbursement authority …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Budgetary Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … accordance with GFOA reporting requirements, a Combining Schedule of Cash Receipts and Disbursements – Budgetary Basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, 2010, to December 31, 2011. Background The Town of Ballston is … not received the accurate and timely information necessary to evaluate the water fund’s fiscal health and take …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Sustainable Investments and Climate Solutions Program
… is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of … date, the Fund has made commitments in renewable and clean energy, climate index funds, green bonds, affordable housing, … emissions. Accelerating the Fund's investments in climate solutions is essential to protecting and growing retirement …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… top GHG emitters in its portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for special needs children must properly account for their use of public funds,” DiNapoli said. “We have found …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also anticipated $14 billion in … in debt outside of the lockbox to help fund both the 2020-2024 and 2025-2029 capital programs. This non-lockbox …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… and personal purchases using the society’s bank account. She also used $5,300 of society funds to repay a … payments rather than depositing the funds into the town’s account. The forensic analysis revealed that on certain days … nearly identical cash deposits into her personal bank account. Brown pled guilty to grand larceny in the second …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… and state grant money. The jury found Wills guilty of one count of a scheme to defraud in the 1st degree, two counts of grand larceny in the 3rd degree, and two counts of filing a false instrument in the 1st degree. …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-ruben