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Little Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Town of Maryland - Financial Management (2018M-121)
… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… if the Board adopted realistic budgets for the sewer fund and took appropriate action to maintain the Village’s … revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Bovina Fire District – Fund Balance (2015M-138)
… planning. Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Conesville – Long-Term Planning (2016M-314)
… purpose of our audit was to examine the Town’s long-term planning for the period January 1, 2015 through July 26, … The purpose of our audit was to examine the Towns longterm planning for the period January 1 2015 through July 26 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … The purpose of our audit was to assess the towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Madrid-Waddington Central School District – Financial Condition (2015M-347)
… The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The District, which operates one … expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Liberty Central School District – Financial Operations (2016M-25)
Liberty Central School District Financial Operations 2016M25
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Chatham Central School District – Financial Condition (2015M-161)
… the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, Columbia County. The District, which operates … a formal plan stating how much will be set aside in each reserve, how each reserve will be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Town of Colchester – Financial Condition (2016M-376)
… Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … fund balances and how and when committed and reserved funds will be used. Adopt reasonable budgets that more …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… monitor financial operations, with unexpended surplus funds increasing by more than $491,000 over the past six … procedures to ensure that the amount of unexpended surplus funds is reasonable and that budgets are realistic. Review …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34State Comptroller DiNapoli Releases Municipal Audits
… plan or breach notification policy, periodically test data backups or provide employees with security …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire … permissible means of financing an expenditure to be made on behalf of a zone established within a fire district. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … pension and federal social security payments from her deceased mother-in-law’s bank account, State Comptroller …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … of state resources. Agencies access the Manage Billing Worksheet screen to select the bills they want to approve for … Later also requires an additional step of Processing Worksheet Approval. After approval, the system creates actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesState Comptroller DiNapoli Releases Municipal & School Audits
… funds were returned, the funds were not available for the district’s use Eastern Suffolk Board of Cooperative … network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … their claims audit process, did not verify that requests for proposals were solicited for seven professional service …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… submitted monthly reports and remitted all fines and fees to the appropriate parties. However, monthly bank reconciliations and accountabilities were not consistently prepared. Town of Farmersville – Town Clerk … totaling $520,000 and found they were recorded properly but were not always remitted to the appropriate parties in a …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1NYS Comptroller DiNapoli Announces Coal Investments Under Review
… steps to transition to a more sustainable business model in line with the growing low carbon economy. The review of … presented by climate change put their portfolios in jeopardy,” DiNapoli said. “We are assessing minimum … coal mining for profits, we may divest our holdings in that company.” The companies were selected from the Fund’s …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCity of Long Beach – Budget Review (B21-7-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … or resolve recommendations from our budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6