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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4County of Putnam – Recreation and Golf Course Collections (2024M-50)
… not maintain records supporting the Department’s fiscal year 2022 collections. As a result, neither we nor County … were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Miller Place Fire District – Credit Cards (2024M-58)
… there is an increased risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … initiated corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Village of Suffern – Budget Review (B25-6-4)
… operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Fairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … informed decisions relating to District operations. As a result: The Board improperly assigned the duties of the … manner. Key Recommendations The audit report includes 18 recommendations that, if implemented, will help the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… in White Plains federal court before U.S. Magistrate Judge Lisa Margaret Smith. "Mr. Parisi tried to steal millions from …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOversight of the Clean Water State Revolving Fund
… Objective To determine if the Environmental Facilities Corporation (Corporation) is adequately overseeing the Clean Water State Revolving Fund … collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundOpinion 89-25
… appropriated to a duly established capital reserve fund or tax stabilization reserve fund (GML, §6-d[3][b]). …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 2006-4
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Federal Home Loan Bank of New York, April 23, 2003). The Court of Appeals, however, has noted that post-enactment … 60, 67; see also Pena v Robles , 2006 NY Slip Op 51020U, Supreme Court, New York County, May 19, 2006; cf . Greer v …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289SUNY Bulletin No. SU-164
… to the appropriate campus. This will eliminate creation of a check for the student which must be signed over to the … Deduction mailbox. Questions regarding the processing of scholarship payments may be directed to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… to root out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesCity of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Emerging Manager Definition and Life Cycle
… by the 2018 survey, the Fund considers the following guidelines when evaluating business life cycle stages. Stage …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead efforts to … work led to more than 190 arrests and the ordered recovery of more than $54 million. “Nelson’s breadth of legal knowledge, his passion for justice and dedication to public service make him …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology