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State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… State Comptroller Thomas P. DiNapoli today announced an investment strategy that will raise the New York Common … the Fund’s investments. It’s an approach to low carbon investment that we can expand across all asset classes and … investors across multiple sectors,” said the Fund’s Chief Investment Officer Vicki Fuller. “These are just our latest …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … rebates, collect rebates from the manufacturers, or remit all rebate revenue to Civil Service. As a result, Civil … primary systems. Moreover, neither system accounted for all PANYNJ leases. Auditors also found two properties that …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for July 2016
… at the 2016 State Fair in Syracuse. Council on the Arts $3.9 million for 25 grants, including $768,000 to Lower … Group for remediation at the Al-Tech Specialty Steel site in Dunkirk, Chautauqua County. Gaming Commission $2.6 … for the Smart Lighting Systems Engineering Research Center. Gaming Commission $12.2 million to 26 local …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsWhite Lake Fire District – Budgeting Practices (2013M-156)
… January 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s … reserves and reducing District property taxes. Review all reserve balances and determine if the amounts reserved … to govern the separation payments process. Ensure that all separation payments have adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District … comply with competitive bidding requirements for all applicable purchases made using the District’s regular … Develop adequate monitoring procedures to verify that all payroll-related payments are accurate. Revise the policy …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June … available to pay Library/Museum expenditures. Require that all receipts be supported with a manual press-numbered …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… in compliance with the law. The Board has not adopted an online banking policy that defines the process for … attorney to evaluate the present LOSAP program and related documents. The Board also should adopt a plan and trust … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … has not been filed with OSC for the last four years. Claims were not reviewed and approved by the entire Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Delhi - Highway Department Leave Records (2020M-53)
… Town of Delhi Town officials accurately maintained Highway Department Department employee leave records …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the CattaraugusLittle Valley Central School Districts District Board and District officials effectively managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… did not: Properly record financial activity totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… “The financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent … for 676 school districts and 10 cities with fiscal years starting July 1, 2021, including the “Big Four” cities of … Inflation and Allowable Levy Growth Factors Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearIX.9.A Transfer Authorizations – IX. Federal Grants
… resources may be transferred from one fund to another with specific statutory authorization for such transfer. … in appropriation acts or within bills that are enacted with the budget to implement various provisions of the … funds to reimburse other state funds for costs associated with the administration of federal grant funds. These costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Erie County. The District, which operates 12 schools with approximately 7,180 students, is governed by an elected … levels and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… There are four schools in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of … Recommendation Adopt realistic budgets that are consistent with the District’s actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Canandaigua City School District – Procurement (2022M-141)
… approval and documentation requirements. Monitor purchase contracts to ensure accuracy. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Village of Deposit – Claims Auditing (2023M-173)
… the audit period, the Board did not ensure compliance with the Village’s credit card policy and approved 83 credit … Key Recommendation Ensure the deputy clerk complies with the Village’s credit card policy and that each claim has … authorizing payment. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173