Search
Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/genesse-valley-2022-39.pdfDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… Budget (as amended by Gov.) Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Relief Program ( 2022-S-28 ). About the Program HCR is the State’s affordable housing agency, with a mission to build, … Voucher Program (HCV) and the Section 8 Performance-Based Contract Administration Program (PBCA) across the State. HCR …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending complied with Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… and has a population of about 700. The Town is governed by an elected Town Board consisting of the Town Supervisor … the Board-authorized amount when funding two reserves by a total of $101,445. Key Recommendations Properly … operating fund. Ensure that reserve funds are approved by OSC when the reserves are established. Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationArrochar Meats, Inc.
… or did not have the documentation to support it followed, State procurement requirements when purchasing fuel from … staff: (i) did not purchase this fuel from existing State contract fuel vendors or justify why the State contracts did not meet its …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… funds. Key Findings The Treasurer could not determine the source or purpose of moneys held in several trust and agency …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041DiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… also found the NYPD conducted no centralized analysis on how to best use its resources to fight these crimes, … DiNapoli. The Comptroller released a separate audit on how the Division of Criminal Justice Services (DCJS) monitors … against all we stand for as a city – and the NYPD will do everything possible to stop these types of crimes, whether …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reportingTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Controls Over Cash Advance Accounts (Follow-Up)
… Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … not file the village’s annual financial reports with the State Comptroller’s Office in a timely manner. ### For access …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) 2023-24 includes new recurring … federal loan, to be repaid by the state through a service contract mechanism. This utilizes a Debt Reform Act loophole …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTown of Springport – Financial Management (2014M-329)
… building reserve or transfer its money into other reserve funds with the same tax base to the extent permitted by …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… for March 16 of tax-exempt and taxable New York State General Obligation bonds, totaling $635.9 million. The state … projects authorized by the following voter-approved bond acts: Environmental Quality (1986), Clean Water / Clean …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsCanajoharie Central School District – Fuel Purchasing (2021M-170)
… unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during … records prevented us from determining the total amount of high-credit risk fees paid. Key Recommendations Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170School of Professional Studies – Controls Over Bank Accounts
… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … As of December 1, 2013, CUNY SPS reported it had four bank accounts at two financial institutions. The four … CUNY SPS finances, as well as poor internal controls over bank accounts held in the school’s name. Consequently, a …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsVillage of Leicester – Financial Management (2025M-7)
… by rental and interest income, real property taxes, State aid and sales tax, while the water fund is funded … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Functional MDS – Compliance With the Reimbursable Cost Manual
… disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualGreen Economy Boosts Job Growth in New York
… New York State Comptroller Thomas P. DiNapoli today released a report … these occupations made up over 17% of all jobs in the state pre-pandemic. He urged the state to fund more …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-york