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Village of Candor – Fund Balance (2017M-148)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The Village is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the … Key Recommendations Use general and water surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Esperance – Fund Balance (2016M-405)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through September 26, 2016. Background The Town of Esperance, which includes the Village of Esperance within its boundaries, is located in Schoharie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Afton Central School District – Fund Balance Management (2023M-18)
… whether the Afton Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7 percent. Surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by approximately $2.9 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Village of Forestville – Water Fund (2012M-207)
… without first identifying a plan to pay for the related debt. Although the Board raised water rates five times … aside any of these resources to fund project costs or the debt service payments that are expected to begin in the … did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207State Comptroller DiNapoli Statement on New York City Preliminary Budget
… 2026 Preliminary Budget: New York City’s Fiscal Year (FY) 2025 $116.9 billion preliminary budget confirms the city’s … for significant policy changes at the federal level in the coming year that could affect city finances, this should be … My team is analyzing the budget and will issue an analysis next month. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetSouth Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts and whether fund balance was within the statutory limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… Tax collections of $38.2 billion through the first half of … latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and … Tax collections of $382 billion through the first half of the …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services , Fabius-Pompey Central … auditors found no significant exceptions with the accuracy of the payment of salaries, wages or separation payments. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Municipal Audits
… The board did not properly audit claims or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 … financial oversight training or ensure proper accounting records were maintained. The board did not make certain …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… and today Dennis Brown faces consequences for his crimes. My thanks to the New York State Police and to Cortland County … that he had inflated his salary and used the town credit card to pay for numerous personal expenses. He used public …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Oversight of Passenger Safety (Follow-Up)
… Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 115 State-run …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followJustice Court Fund - Town and Village Court Revenue Report Data Description
… year revenues (held by the State pending clarification for final determination) Corrections to prior year …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionState Agencies Bulletin No. 2124
… Purpose As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an … As we await the enactment of the New York State NYS fiscal year 202324 budget OSC would …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2124-paycheck-distribution-april-12-2023-administration-cycle-paychecksLansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the … significantly. At the end of 2012, total fund balance was nearly double the ensuing year’s appropriations, and … The purpose of our audit was to examine the Districts financial condition for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Port Jervis City School District – Financial Condition (2016M-319)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… gaps, shrinking debt capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no … leaving the state with little cushion in the event of an economic downturn." The $170.3 billion spending plan is … million, to $166 billion, from last year. The Division of the Budget (DOB) expects that the state will utilize 42 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansCOVID-19 Relief Program Tracker
… is seeing an historic level of federal funding right now and our job is to follow the money and ensure funds are used wisely and administrated efficiently." End of quote. The Office of … to track federal relief funds received during the pandemic and eight programs that offer targeted assistance to New …
https://www.osc.ny.gov/reports/covid-relief-program-tracker