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Wyandanch Union Free School District – Budget Review (B20-7-7)
… the re-institution of its athletics program, and certain utilities are adequate. Additionally, overtime costs will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District’s total fund balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 … to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from $2.31 million to $3.81 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… a financial advisor to act as custodian of the District’s funds, instead of a bank or trust company as required by General Municipal Law. The Board … related documents. The Board also should adopt a plan and trust document, engage an actuary and enter into contracts …
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)
… District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed … in a separate bank account so it will not be commingled with other District funds. Prepare and file annual foreign …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… of our audit was to assess the Board’s oversight of the District’s financial operations for the period January 1, … and to identify any security vulnerabilities within the District’s network and public website for the period January … October 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… a district corporation of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners … the District’s fund balance has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to $24,000, which was 4 percent of 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for. Following referral of these findings to the New York State Attorney General’s office and a subsequent … on a diminishing amount of fund balance. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsIX.12.O Refunds – IX. Federal Grants
… appropriation on a timely basis will have to separately account for the time (number of days, program, total refund … Pell Grant Program (CFDA #84.063); Federal Direct Student Loan Program (CFDA #84.268); and Medical Assistance Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsVillage of Walden – Financial Condition (2017M-255)
… $7.7 million. Key Findings The Village lacks a fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general fund $400,000 in interfund …
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255City of Glen Cove – Budget Review (B7-15-17)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2016 fiscal year are … reasonable. Background The City of Glen Cove is located in Nassau County. Our Office completed a review of the City’s … surpluses for the 2015 fiscal year totaling $469,078 in the general fund and $150,449 in the water fund and an …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. … held accountable to the fullest extent of the law,” said Attorney General James. “New York’s public servants have a … Vernon and violated his oaths as a public servant and attorney. Now, he faces the consequences of his actions,” …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentAdirondack Central School District – Financial Condition (2016M-184)
… of our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, … budgets and guide the District’s management of financial condition. … Adirondack Central School District Financial Condition 2016M184 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Cassadaga Valley Central School District – Financial Condition (2013M-249)
… audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August … for the same five-year period. Instead, the District has experienced operating surpluses in the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… The Metropolitan Transportation Authority (MTA) has made substantial progress funding its capital … to State Comptroller DiNapoli’s annual report on the MTA’s capital programs and debt. “State funds and congestion pricing have helped the MTA shore up its capital programs and plans to bring the …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsIndian River Central School District – Financial Condition (2016M-287)
… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, … approximately $87.3 million. Key Findings The Board and District officials did not develop reasonable budgets or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Appropriations were unrealistic and appropriated fund balance was not used. Appropriations exceeded … from 2014-15 through 2016-17. Recalculated unrestricted fund balance ranged between 10 and 11 percent of ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementBroome County – Financial Condition (2017M-187)
… our audit was to examine the County’s financial condition for the period January 1, 2016 through February 23, 2017. … 15-member Board of Legislators. Budgeted appropriations for 2017 total approximately $383 million. Key Findings On …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187State Contract and Payment Actions in July
… million with 250 Broadway Owner LLC for leased space in New York City. $5.8 million with Sharan Builders Inc. to … State Park in Suffolk County. $1.1 million with Riverbank Restaurant LLC for a restaurant and catering concession at …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyDiNapoli Announces State Contract & Payment Actions for June 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-announces-state-contract-payment-actions-june-2014