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Richland Fire District – Board Oversight (2016M-374)
… checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been … account so it will not be commingled with other District funds. Prepare and file annual foreign fire insurance reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. … Watertown Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the … can only spend interest earned on Foundation funds, the Library/Museum violated this stipulation by …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Candor – Fund Balances (2014M-157)
… available for use in each of the four major operating funds has either increased significantly or remained at a … not formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… allegedly syphoning more than $3,000 of ambulance service funds, according to New York State Comptroller Thomas P. … December 2014 and August 2017, Conaway used ambulance funds to pay her personal utility bills, Direct TV Service … allegedly syphoning more than $3000 of ambulance service funds according to New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Hammondsport Central School District – Multiyear Planning (2024M-54)
… total interest earned; permitted uses of excess reserve funds; or an analysis of the projected needs of reserve funds in the upcoming year(s). Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Comptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfEnvironmental, Social and Governance Report, March 2017
This report reviews the Fund’s ESG milestones and details the process we are following to implement its ESG investment philosophy and strategies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/esg-report-mar2017.pdfGreenwich Central School District – Extra-Classroom Activities (2021M-20)
Determine whether Greenwich Central School District (District) officials adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwich-central-2021-20.pdfTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfPolicy Regarding Use of Placement Agents By Investment Managers
This policy is designed to prevent conflicts of interest or the appearance of conflicts of interest in the Fund's investment decision-making process.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/placement-agents-policy.pdfOversight of the Farm-to-School Program
… adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. … and recipient performance to ensure recipients use funds as intended and achieve Program goals. We generally … adequately overseeing the FarmtoSchool Program to ensure funds are used as intended and program goals are achieved …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and states. This federal … efficiency effectiveness and equity in the exchange of funds between the Federal Government and states …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Special Education Providers Shortchanging Special Needs Children
… audits that identified more than $6.7 million in public funds that special education providers misspent or misused, … and the recovery of more than $5 million in stolen public funds. In 2014, the Comptroller finished 19 audits of … and gifts for staff which are prohibited uses of public funds. In Brooklyn, DiNapoli identified $800,000 in …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli Releases Executive Budget Report
… Budget. The Executive Budget proposes $227 billion in All Funds spending in SFY 2023-24, an increase of $5.4 billion, … in the nation. Structural Balance and Use of Federal Funds State budgets often include provisions that cause … the pandemic. The Financial Plan continues to assume these funds will be used through SFY 2024-25, including $2.25 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
New York State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Fund Fund has launched a multifaceted initiative to hold publiclytraded corporations and their top executives accountable for their diversity equity and inclusion policies and practices
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusion