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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 for the general fund, $205,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Clyde – Financial Management and Board Oversight (2013M-96)
… and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. … approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … or developed long-term financial and capital plans. As a result, the Board has adopted budgets that were not based …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Comptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … County) District officials did not seek competition for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… District officials have established adequate procedures for payroll to ensure employees were accurately paid at their … the district needed to borrow more than $7.7 million for cash flow purposes. Saranac Central School District – …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above … cash flow challenges as soon as next month due to billions in state aid payments for health and education, delayed state … disaster require significantly more assistance and must get priority relief from Washington." DiNapoli’s report also …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for the general ($230,000) and highway ($730,000) funds, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279State Comptroller DiNapoli Releases Municipal Audits
… – Town Clerk (Albany County) The Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the clerk … after-school, soccer and summer recreation programs for free, without full board consent. Sufficient program …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… $85,000 in New York state pension payments meant for her deceased father, State Comptroller Thomas P. DiNapoli … of his pension into a bank account that was in his and his deceased wife’s name. He died in April 2020; at which time …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherComptroller DiNapoli Releases School Audits
… the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, … district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in the school lunch fund. Auditors also found that the school …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Statement on New York City's November Budget Update
… monies in its Revenue Stabilization Fund in Fiscal Year 2022 when revenues significantly exceeded projections. A … of pension returns falling below projections in Fiscal Year (FY) 2022, offset in part by savings though the Program … as a material risk to its budget in the current fiscal year, and which could create spending pressure in the …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateComptroller DiNapoli Releases School Audits
… the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the Department over … Simchik allegedly spent Fire Department funds on personal items like a movie channel subscription, plane … County central arraignment for the Town of Verona Court on charges of grand larceny in the second degree and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Fund is part of that worldwide effort and proud that our hard work to protect the retirement security of more than one …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… York State Police announced today. The defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his position of trust to divert … James said. “Thus far, it has been revealed that Jonnell Rose allegedly violated the trust of the Vernon Center Fire …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000IX.1 Accounting for Federal Grants – IX. Federal Grants
… manage their registrations. This was formerly known as the Catalog of Federal Domestic Assistance or CFDA. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewComptroller's NYS Common Retirement Fund Responsibilities
… and Exchange Commission to impose tough rules on “pay to play” to prevent improper influence on investment … Policy Annual Report for Year 2024 Annual Report for Year 2023 Annual Report for Year 2022 Annual Report for Year 2021 Annual Report for Years 2019 …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure … infrastructure assets Depreciation and modified approach for infrastructure capital assets College and University …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsOpinion 90-50
… Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of … transportation deems it practicable to perform such work for such municipality in connection with the performance of … who is authorized to receive and accept the same for the purposes of this subdivision, a sum equal to such …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… cliff, according to a report released today by State Comptroller Thomas P. DiNapoli. The report provides an … for how funds were spent. Without a timely-filed AFR, the Comptroller’s office is unable to issue a Fiscal Stress …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governments