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DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… that cash was deposited into McDougall’s personal bank account on several days the cash was not deposited into the county clerk’s bank account. DiNapoli’s auditors determined over $320,000 of … recorded cash receipts were not deposited into the clerk’s account. McDougall, 55, appeared in Erie County Court before …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyOpinion 99-4
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … in response to your inquiry regarding the authority of an industrial development agency ("IDA") to make a grant of its … a feasibility study of expanding the town's municipal water service to help attract industrial or economic …
https://www.osc.ny.gov/legal-opinions/opinion-99-4NY Received More From Washington Than It Sent Due to Federal Relief
… a favorable per capita balance of payments of $1,076. This is the third year in a row that New York has had a positive … states with respect to what they pay in federal taxes and how much they receive in federal spending. New York’s former U.S. …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York City Employees’ Retirement System: Mayor Bill de Blasio’s Representative, Carolyn Wolpert (Chair); New York … Local 237. Teachers’ Retirement System: Mayor Bill de Blasio’s Appointee, Carolyn Wolpert; Deputy Chancellor … of Teachers. New York City Police Pension Fund: Mayor Bill de Blasio’s Representative, Carolyn Wolpert; New York City …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldLead Service Line Replacement Program and Lead Service Line Inventory
… in drinking water. High levels of lead in drinking water can cause serious health effects in both adults and children, …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryDiNapoli: New York on Stronger Financial Footing
… Reserve Fund for the first time since 2008, according to a report on the recently enacted state budget released today by … service and Personal Income Tax refunds, according to the report. While indicative of an improved cash position, the … tax credit for manufacturing companies. DiNapoli’s report notes the final budget: Increases school aid by 5.4 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingAnnual Financial Report
… Financial Statements Municipalities that maintain sub-funds will aggregate this activity into one fund. Sub-funds will no longer be reported separately. Police and Fire … 9016.8 – Fire Retirement – Employee Benefits. Enterprise funds will require the reporting of adopted budget …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialSagaponack Common School District - Fund Balance Management (2018M-53)
… of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has … which each will be used. Key Recommendations Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Justice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected … by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where … statute. Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition … 1, 2014 through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has … The objective of our audit was to evaluate the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… not provide Board resolutions establishing five reserve funds totaling $36 million, could not provide a clear purpose … to fund District operations. Ensure that all reserve funds are properly established by resolution, which should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesLowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… access for all if its bank accounts. District officials do not secure user names, passwords and secured token devices … browser history after online banking. The District did not have written agreements with its banks to clearly prescribe …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … Determine whether Town of Ashland Town officials established multiyear capital and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal … announced today. Fund investments returned an estimated 4.13% for the quarter and 9.82% for the first six months of … labor market, inflation and uncertain federal policy warn of turbulence ahead. Our diversification strategy, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterPavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … each reserve, the conditions necessary for using reserves to finance related costs or the circumstances under which … District property taxes. Revise the reserve fund policy to ensure that it identifies optimal or targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71