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Village of Arkport – Water Fund Financial Operations (2020M-45)
Determine whether the Village Board effectively managed the water services financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45City of North Tonawanda - Financial Condition (2020M-90)
… The general and sewer funds experienced operating deficits from 2017 through 2019. Despite the City’s deteriorating … not establish a fund balance policy, multiyear financial plan or capital plan. The Mayor’s and City Council’s budgeting practices and …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… [ read complete report - pdf] Audit Objective Determine whether the Town … books and records after we started the audit on January 7, 2020. Did not make deposits and maintain accounting records …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Connetquot Central School District - Financial Management (2019M-180)
… balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance … limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Margaretville Central School District – Financial Management (2020M-46)
… or 32 percent of the next year’s budget, exceeding the statutory limit. When unused appropriated fund balance was … balance, it totaled almost $3.2 million, exceeding the statutory limit by approximately $2.7 million or 22 percent … operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Lloyd - Financial Condition (2019M-108)
… a fund balance policy to ensure levels of fund balance are reasonable. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Town of Dayton - Fund Balance Management (2019M-221)
… correction action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346State Comptroller DiNapoli Releases Municipal Audits
… of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … through May 31, 2024 deposits, including those for hall rentals and fundraising, totaled $211,917. Adopt: Written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… “It also recognized higher-than-expected revenue from tax collections and the remainder of federal pandemic relief … health programming, enhanced rental- and food-related income supports and access to legal counsel, if it intends on … year, when the city deposited $500 million into its rainy-day fund, the city has not yet set aside money for reserves …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: School District Revenue Growth Slows
… last three years, averaging only 1.3 percent, according to a report issued today by State Comptroller Thomas P. … focusing greater attention on the issues that contribute to the financial pressures on local governments and school … this combination of factors has forced school districts to tighten their belts, too many high-need school districts …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli Releases Municipal Audits
… Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Medications (2013M-218) Auditors found numerous weaknesses in controls over payroll processing and the maintenance of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… completed audits of the Village of Aurora , Clinton Volunteer Fire Department , Germantown Fire District , Town of New … and procedures in place to safeguard IT assets. Clinton Volunteer Fire Department Inc. – Oversight of Financial … office completed audits of the Village of Aurora Clinton Volunteer Fire Department Germantown Fire District Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… they were not entitled to,” DiNapoli said. “They now have been held accountable for their actions. I thank District Attorney Stanzione and the New York State … concocted a scheme to defraud the state pension system out of tens of thousands of dollars. I commend our members, …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… New York City Councilman Ruben Wills. Wills pleaded guilty to one count of Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor. Pursuant to his plea agreement, Wills admitted he knowingly filed a … City Conflicts of Interest Board by intentionally failing to disclose personal loans made to him on his disclosure …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDiNapoli Calls for Reforms to State Fiscal Practices
… efforts to rein in the state’s debt, increase disclosure by public authorities and improve budget … and require more comprehensive public authority disclosure. Public authorities are not subject to the same … impacts of current actions. Bolster the state’s “rainy day” reserve funds and better prepare for economic downturns. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli: Former Hannibal Fire Chief and Father Arrested
… County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for … and a volunteer firefighter, for stealing over $2,500 from the fire company. “The Emmonses allegedly diverted money …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedDiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Mtui and Mbaga Kaiza, were indicted for their alleged role in a scheme to steal more than $1 million from Medicaid by … Our joint investigation will ensure justice is served in this case and I hope it is a warning to anyone who would … cooperation. The positive impact of which has resulted in a significant decrease in funding that fueled large scale …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-scheme