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NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the … on the sentencing of former Avon Police Chief Joseph Geer for stealing federal funds: “This police chief swore to … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Permanent Fund (PN) 8021 Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of Year: $000 $100 The …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsRivendell School – Compliance With the Reimbursable Cost Manual
… Findings For the three fiscal years ended June 30, 2014, we identified $536,449 in reported costs that did not comply … other than personal service costs. Among the disallowances we identified were: $389,012 in over-allocated expenses, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… period focused primarily on fiscal year 2012-13. However, we expanded our review to include certain items claimed on … Findings For the three fiscal years ended June 30, 2013, we identified $655,055 in reported costs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The board and officials … the annual training. Germantown Central School District – Payroll (Columbia County) The district did not have adequate payroll processes to ensure compensation paid to employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Review of the Financial Plan of the City of New York, June 2021
For over a year, New York City has grappled with a catastrophic public health crisis and multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2022.pdfAssessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfOversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures to ensure New York’s
Oversight of Procurements and Loan Programs (2015-S-3)
The objective of the audit was to determine whether DANC officials provide adequate oversight of procurements and loan programs in accordance with the Public Au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s3.pdfFOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfUnclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfDiNapoli Releases Analysis of Enacted State Budget
… an optional employment compensation expense tax (or payroll tax) that is intended for employers to use to help …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 90-6
… gifts accepted by the municipality by publishing a statement of acknowledgement or placing a name plate with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesHelping Hands School – Compliance With the Reimbursable Cost Manual
… a sample of transactions for the year ended June 30, 2014, we determined Helping Hands reported $26 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualMontauk Union Free School District – Financial Condition (2016M-168)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Wyoming Central School District – Financial Management (2016M-67)
… Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not … overestimated appropriations. Unrestricted fund balance consistently exceeded the statutory limit. The … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67South Jefferson Central School District – Community Services (2016M-343)
… clear guidelines to reflect the Board’s position on free transportation services. Revise the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Rensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Valhalla Union Free School District – Financial Condition (2015M-333)
… The balances of two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the potential costs and had not been … and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333