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DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… other districts across the country as school districts in Los Angeles, Miami, Chicago and Clark County (Las Vegas) have … and Rochester (20.4%). In contrast to New York City, Los Angeles has dedicated 60.5% of its ESSER III funds for …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesReporting on Foreclosure of Real Property Funds – Kings County
… whether referees are properly reporting and accounting for foreclosure funds in Kings County. Our audit covers from … The Office of Court Administration is responsible for directing and overseeing the administrative operations of … referees did not always properly report and account for foreclosure funds. We reviewed 10 of 35 foreclosures with …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future capital projects or certain repair costs. Planning today and saving incrementally can … CostSaving Ideas Capital and Repair Reserve Funds for Town or County Water and Sewer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … Each of these programs provides financing for major capital improvements, consequently projects financed through …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomFocus on Facts
… 2025 DAM, Farmland Protection Program, July 2025 A Profile of Agriculture in NYS, November 2024 Pollinator Protection (Follow Up), July 2024 DAM, Oversight of the Nourish NY Program, September 2023 DAM, Protection of Managed Pollinators (Honey Bees), January 2023 NYS, Parks …
https://www.osc.ny.gov/focus-onCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-august-2022.xlsxCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-august-2022.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfPreventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdf2026 Annual Cash Basis Report - Exhibit Schedules
Comptroller’s Annual Report to the Legislature on State Funds Cash Basis of Accounting
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2026.xlsxFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Improperly restricted $246,000 in a debt reserve fund. The funds should be returned to the general fund. Did not develop … for appropriations, appropriated fund balance and reserve funds that will be used to fund operations. Reduce surplus … with the statutory limit. Return improperly restricted funds to general fund surplus fund balance in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55City of Long Beach – Budget Review (B20-7-3)
… review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Randolph Central School District - Financial Management (2019M-232)
… [read complete report - pdf] Audit Objective Determine whether the Board and District … manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… Thomas P. DiNapoli and Attorney General Letitia James announced the guilty plea of Mount Vernon Mayor Richard … "Thanks to my partnership with Attorney General Letitia James, his scheme was exposed and he has now admitted his guilt. I will continue to work with Attorney General James to root out public corruption across the state." “By …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardNYS Common Retirement Fund Announces Third Quarter Results
… the Fund had approximately 37.4 percent of its assets invested in publicly traded domestic equities and 15.3 … equities. The remaining Fund assets by allocation are invested in cash (2.3 percent), Treasury Inflation Protected …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… report – pdf] Audit Objective Did the Arkport Hose Company No. 1, Inc. (Company) Treasurer properly deposit, disburse, record and report Company funds? Audit Period January 1, 2024 – December 11, … Did the Arkport Hose Company No 1 Inc Company Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – August 7, … Did the West Henrietta Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104