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Town of Amenia – Leave Accruals (2013M-361)
… and leave accruals approved by the Board for the period Ja …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… actual revenues and expenditures to the budgeted amounts on a regular basis and make applicable budgetary amendments. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Introduction – Federal Funding and New York
… understanding how future changes to federal spending will impact our residents and communities.” - Thomas P. DiNapoli … York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal Impact on Higher … Community Development Block Grant Medicaid Title IV-E Foster Care Individuals with Disabilities Education Act …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionOpinion 2006-4
Whether the General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit issued by an FHLB
https://www.osc.ny.gov/legal-opinions/opinion-2006-4City of Rye – Boat Basin Fund (2013M-289)
… to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and … $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. However, the cost …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289SUNY Bulletin No. SU-164
… code exclusively to transmit payments for nonresident alien scholarship recipients directly to the appropriate campus. Affected Employees SUNY nonresident alien students who receive scholarships (Company SCL- SUNY … This new deduction code is limited to the Nonresident Alien Scholarship payrolls (28XX5). It has been determined …
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
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to State Comptroller Thomas P. … highway safety, not to line the pockets of a dishonest clerk,” DiNapoli said. “My office will continue to root out …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… does not deposit Project funds into the Project’s bank account. The Town pays the City four percent of the Project’s … deposits all quarterly payments into a Joint Water Project account. Analyze the time and costs incurred by the City to …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… plan and security requirements for the use of personal laptops for District purposes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… all legal affairs for the Office of the State Comptroller and continue to lead efforts to fight public corruption. Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s … initiative to safeguard public funds by exposing fraud and corruption. Partnering with federal, state and local law …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s financial position has … financial reports that detail the adopted budget and year-to-date revenues and expenditures on a quarterly basis. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mAdirondack Central School District – Financial Condition (2016M-184)
… million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … District officials have not identified opportunities to reduce student transportation cost by performing … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown 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 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Falconer Central School District – Financial Management (2024M-52)
… of surplus fund balance in excess of the statutory limit and missed opportunities to lower real property taxes. … a means to accumulate surplus funds in excess of the legal limit or to provide a funding source for capital projects … Allowed surplus fund balance to exceed the statutory limit as of June 30, 2023 by 20 percentage points, or $6.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Town of Philipstown – Financial Management (2024M-100)
… did not properly manage the Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit … that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Henrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s … progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – … The purpose of our review was to assess the Henrietta Fire Districts Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-f