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Walton Central School District – Financial Condition (2014M-118)
… $20 million. Key Findings The District’s unassigned fund balance declined by about 94 percent from 2010-13, and officials appropriated about $552,000 of fund balance for 2014-15. The Board has not prepared and … Key Recommendations Carefully consider the amount of fund balance appropriated to fund future budgets. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence … Village of Potsdam Financial Condition 2017M61 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Oxford – Financial Management (2016M-420)
Town of Oxford Financial Management 2016M420
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maryland - Financial Management (2018M-121)
… 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, as of December 31, … and underestimated revenues of $226,000 in the general and highway funds which contributed to the surpluses generated. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Williamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … practices produced operating surpluses. The reserve fund policy did not adequately address how reserves would be … that estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings … (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable level. However, … no assurance that the amount in the tax certiorari reserve fund is reasonable or necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Opinion 90-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced … to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… homeownership throughout the State. HCR is comprised of several different offices and agencies, including the … housing crisis caused by the pandemic escalated the need for programs that provide housing stability. As such, … excess reserves or reducing allocations for future award years. We found 36 instances of owners and/or tenants …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Attorney General Barbara D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., … business as Bottini Fuel, for falsifying their business records to improperly divert credit balances belonging to … act violations. Bottini Fuel will pay over $3.2 million in criminal restitution and civil damages. "Bottini Fuel …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actBecoming Eligible for a Benefit – Special 20- and 25-Year Plans
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …
https://www.osc.ny.gov/retirement/publications/1517/becoming-eligible-benefitDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … public authorities without voter approval. In SFY 2020-21, New York State had the second highest debt burden, behind … (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund certain capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler … that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in the First Degree in …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… and most damaging wildfire and hurricane seasons. Last year’s wildfire season in California was the worst on record … provide insights into companies’ climate risk exposure, strategies, and scenario planning; and include …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… which journal lines can post successfully and which are in error, and split the lines to allow for separate agency … for a set of chartfields within a single Redirect Set but one Redirect includes additional chartfield definitions, the … Please contact DOB Examiner Deny; FIA is for FBIC account codes only If single, non-MSC01 agency, Approve If MSC01 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … district officials paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not … of duties, supervision and oversight. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… The Chairman of the Legislature is the County’s Chief Executive Officer; however, the Legislature appoints a … Findings The County entered into an improper contract for security services with Watkins Glen International (WGI), a … As a result, no taxes are reported or withheld, and no information is reported to the State retirement systems. We …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Town of Dannemora – Part-Town Activities (2017M-215)
… allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, … Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Newfane Central School District – Financial Condition (2015M-307)
… annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. The District overfunded two reserves by as … are reasonable so that only taxes actually needed to fund operations will be levied. Ensure that reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275