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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Albion Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village Official Heading to Prison for Stealing More Than $100,000
… after pleading guilty to stealing $117,000 in public funds. Bailey was charged in March with grand larceny in the … pattern of embezzlement in which she pocketed taxpayer funds over a five-year period. As part of her plea agreement, … of what happens when you engage in fraud and misuse public funds. When my office finds fraud, we are working with law …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000State Contract and Payment Actions in February
… Community Supervision $5.1 million with Axon Enterprise Inc. for body-worn cameras and associated cloud storage … Conservation $14.5 million with Environmental Services Group for environmental remediation at the former Al Tech … Services – Procurement Services $61 million with The Remi Group LLC for the statewide Equipment Maintenance Program. …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… and requirements for each role. External Auditor – Audits financial statements to render an opinion on whether they adhere to … of the audit, including which financial statements will be audited and the applicable time period to be audited; specify …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli: State Pension Fund Value $178.1 Billion
… during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the Fund’s … asset allocation for the long term. Our investment team is focused on ensuring we remain one of the best funded and … employee contributions cover the remainder of the benefits cost. Employer contribution rates are determined by …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionTown of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Comptroller DiNapoli Releases School Audits
… Union Free School District , Highland Falls-Fort Montgomery Central School District , Madrid-Waddington … the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – Financial Condition … Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and the YorkshirePioneer …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Holtsville Fire District – Financial Management (2025M-4)
… reserve funds? Audit Period January 1, 2019 – December 31, 2023 Understanding the Audit Area A fire district (district) … fund balances totaled $2.6 million as of December 31, 2023. Audit Summary The Board did not adopt budgets with … capital reserve funds. As a result, from 2019 through 2023, the Board transferred an additional $1 million into …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Comptroller DiNapoli Releases School Audits
… levels. Putnam Central School District – Budgeting (Washington County) For the 2013-14 and 2014-15 fiscal years …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… School District , Elwood Union Free School District , Pine Valley Central School District , Port Byron Central … segregation of duties or documentation of transactions. Pine Valley Central School District – Financial Management … City School District CSD Elwood Union Free School District Pine Valley CSD Port Byron CSD Enlarged CSD of Troy and the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Contract and Payment Actions in May
… valued at $2.2 billion and approved more than 2.5 million payments worth nearly $17.1 billion. The office … . Major Contracts Approved City University of New York $5.2 million with O’Donnell Learn LLC for online instructional … gaming revenue distributions for the Del Lago Resort and Casino, Rivers Casino and Resort, Tioga Downs Casino, and …
https://www.osc.ny.gov/press/releases/2023/06/state-contract-and-payment-actions-mayLaurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is … budgets that included the use of surplus fund balance to finance operations in an effort to avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135DiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges, but the continued influx of … city programs and a declining surplus demand preparation to navigate future uncertainty, according to a report on the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainComptroller DiNapoli Releases School Audits
… School District – Financial Condition (Delaware County) After incurring several years of operational surpluses, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… in expenses was incurred during the contract period for work relevant to the contract objectives, and was for … finished. DHCR officials paid $6.8 million for a change order for one project that was not adequately supported. DHCR … for their job titles. Unified Courts System (UCS): Legal Aid Society (2012-0076) Auditors reviewed select …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsAudit Committee Charter Guidance and Template
… require the trustees or board of education (board) of most school districts to establish an audit committee to oversee … date of resolution], the Board of Education of the [insert name of district] has established an audit committee to … District]. Mission The Board of Education of the [insert name of district] has established an audit committee to …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 90-39
… issues discussed in the opinion. FEES -- Imposition of (by town on behalf of fire district) FIRE DISTRICTS -- Taxes … of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town may not impose a … Huntington , 85 Misc 2d 806, 380 NYS2d 466; Municipal Home Rule Law, §10[1][ii][a][8], authorizing local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… the Board and District officials maintained a capital building reserve totaling $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Pine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35