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State Comptroller DiNapoli Releases School Audits
… School District and the Sachem Central School District . "In today's fiscal climate, budget transparency and … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… County) District officials did not develop and manage a comprehensive investment program. As a result, officials … did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … the purchasing agent did not effectively perform her procurement duties. In addition, officials did not always …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Town of Phelps – Financial Management (2015M-70)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population … The purpose of our audit was to review the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionVillage of Hilton - Financial Management (2020M-31)
… plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with realistic estimates for revenues and expenditures, and which appropriate a …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
Higherthanprojected revenue and costsaving initiatives have helped New York Citys fiscal year FY 2024 budget generate a projected yearend surplus of $39 billion that will be used to prepay expenses for the next fiscal year helping the city balance its FY 2025 executive budget
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… Retirement Fund’s latest successful shareholder efforts to have corporations improve their environmental policies and practices and take steps to address climate risk. “Climate change is a significant threat to our pension fund’s investments. We take a broad approach …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
Did the Town of Hornellsville Town officials properly distribute foreign fire insurance FFI tax proceeds
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Village of Sherburne – Budgeting (2025M-83)
… complete report – pdf] Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period … water and sewer funds that appropriated a combined total of $907,700 of fund balance and $219,000 1 in reserve funds …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… as investments, cash receipts and disbursements, credit cards, claims processing, capital planning, and information … affairs. The District has no internal controls over credit cards. Key Recommendations Attend and complete the mandatory … the need for credit cards. If credit cards continue to be used, adopt a comprehensive credit card policy and review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259XIV.15 Updating Agency Contacts – XIV. Special Procedures
… SECTION OVERVIEW AND POLICIES The Office of the State Comptroller’s (OSC) Office of Operations (OOO) maintains agency contact information for … information current by updating contacts within two weeks of a change and verifying contact information bi-annually to …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsState Comptroller DiNapoli Releases School District Audits
… not properly audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited … inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516, and 31 fixed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020, based on scores that largely reflect the time period … System has identified eight villages and three cities in New York that were in some level of fiscal stress in 2020 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… The Recipient(s) will receive a Form 1099-R Distributions From Pension, Annuities, Retirement or Profit Sharing Plans for this payment for the reporting year. REQUIRED DOCUMENTATION Business Units are required to attach the following to the Single Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… accounted for prior to FYE, SFS must move the charges from one accounting period to the next accounting period – … resulting in delays to FYE processing. Business Units are required to reconcile credit card charges within 30 days of … reconciled for the prior fiscal year, Business Units are required to complete the following: Procurement Card/Net-Card …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesCompliance With the Clery Act
… Purpose To determine whether the State University of New York's … been an important issue for students and their families. To address this concern, in 1990, Congress enacted the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation … To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accounts