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State Comptroller DiNapoli Releases School Audits
… because the claims auditor is an employee of GST BOCES. Windsor Central School District – Fuel Controls (Broome … was not independent. Thirteen claims totaling $20,936 had at least one exception, such as a lack of purchasing agent … agreements. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to … on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions February 3, … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Ripley Central School District – Financial Management (2021M-23)
Determine whether the Ripley Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-23.pdfTown of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town depart
https://www.osc.ny.gov/files/local-government/audits/pdf/chili-2019-167.pdfTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… program (Program) under Title V of the federal Clean Air Act Amendments of 1990 (Act). The purpose of the Program … excess of established limits. Pursuant to New York’s Clean Air Compliance Act of 1993 (CACA), the Department is … responsible for developing and administering this Program. Air pollution sources subject to the Program must obtain an …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightCity of Newburgh – Budget Review (B24-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9CUNY Bulletin No. CU-236
… to an ineligible bargaining unit. In a letter from Vice Chancellor Brenda Richardson Malone, dated September 6, 2005, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-236-payback-salary-withholding-eligible-non-represented-cunyDiNapoli Statement on MTA Budget
… the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become … million in 2026, which will help the Authority balance its budget next year. It’s important that the MTA continues the …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetHenrietta FD – Audit Follow-Up (2021M-27-F)
… in over 39 square miles. The elected five-member Board is responsible for the general management and control of … who acts as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, … between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the statutory limit. At the end of 2013, unassigned fund balance totaled 104 percent of the next year’s budgeted … the budget. Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Town of Minetto – Financial Condition (2013M-284)
… budgets that relied too heavily on appropriated fund balance as a financing source. As a result, the financial … the Town should maintain. Appropriate only available fund balance to finance operations in succeeding years’ budgets. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by … financial plan to establish long-term objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … where no evidence of receipt was available or record daily cash receipts in her check register. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andPutnam Valley Central School District – Financial Condition (2016M-135)
… for and levied taxes to pay retirement, tax certiorari and liability claim expenditures from the annual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Roxbury Central School District – Financial Condition (2013M-207)
… they were effectively managing the District’s fund balance. However, the adopted budgets continually included … and reasonable, make transfers to unrestricted fund balance, where allowed by law, or other reserves established …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207