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City of Lockport -- Budget Review (B1-15-20)

… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Emerging Manager Definition and Life Cycle

… towards investing to build an institutional investor-ready firm Sound compliance and operating standards Institutionally-trained professionals Firm’s principals have years of experience working in the … Traditional Attributes for the Stage Seed & Early The firm typically has managed money for institutional investors …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycle

DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller

… Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the … fraud and corruption. He was an assistant attorney general in the New York State Attorney General’s litigation bureau, where he handled cases in federal and state court. He was also an assistant district …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptroller

Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)

… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m

Galen-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 … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology

NY State Common Retirement Fund Selects New Deputy Chief Investment Officer

… of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New York State Common …

https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officer

Rainbow Rhymes Learning Center (Follow-Up)

… status of the three recommendations in our initial report, State Education Department: Rainbow Rhymes Learning … adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive …

https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-follow

New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan

… New York State Comptroller Thomas P. DiNapoli issued the … to offset ridership loss and balance its budget through 2026, but this funding is not yet assured, and savings have …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan

Village of Livonia – Board Oversight and Information Technology (2014M-221)

… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221

New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal

… voters and return to prudent debt limits and practices. “My office will release a more detailed analysis of the …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal

North Colonie Central School District – Claims Processing (2013M-9)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. Background The North Colonie Central … itemized, supported and that goods and services have been received in the amount and price as ordered prior …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9

Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)

… Board of Cooperative Educational Services is a public organization created to provide shared educational programs and services to 27 components school districts. BOCES is governed by a 13-member Board of …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adult

Adirondack Central School District – Financial Condition (2016M-184)

… Purpose of Audit The purpose of our audit was to assess the District’s … School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, … and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 and a $2.2 million decline in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184

Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)

… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … seven-member Board of Education. There are two schools in operation within the District, with 540 students and 107 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and

Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)

… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the … annual financial reports with OSC. The Board did not have adequate procedures for auditing claims. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350

State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24

… debt capacity and New York's already high debt levels. "My office will review the final enacted budget and release an …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24

XIII.10 Overview – XIII. Employee Expense Reimbursement

… where an employee owes a refund to the State may occur for various reasons. For example, an employee may have: (i) received a duplicate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overview

Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … or businesses with which the former Director appears to have been affiliated, resulting in a potential conflict of …

https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over