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Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources— cash or liquid assets that … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Schaghticoke – Budgeting (2013M-239)
… water and sewer district funds and adopt future budgets with less dependence on using unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Community Development Block Grant – Federal Funding and New York
… Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … totaling $423 million in FY 2025 and $295 million in FY 2026. The drop is largely due to a decline in CDBG-DR funds, … $156 million in FY 2025, but just $57 million in FY 2026. The City allocated nearly three-quarters of the CDBG …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012, through March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is … Town of Fishkill Fiscal Stress 2013M188 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … a result, the property owner incorrectly received $15,231 in tax reductions. Agricultural building exemptions that were … the property owner may have incorrectly received $80,126 in tax reductions. The Assessor did not have any …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Budget Review (B19-7-4)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Citys proposed budget were reasonable
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan. The audit covered … and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds realized through the … its oversight of reinvestments and services provided under the Plan, OMH prepares monthly reports compiled from …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planChild Care and Development Block Grant – Federal Funding and New York
… will decline by more than a third from FY 2025 to FY 2026. However, the City will likely incorporate additional CCDBG funds during FY 2026. The FY 2025 Adopted budget assumed CCDBG funds of … of these costs with the balance funded by the State. In FY 2026, CCDBG is currently expected to fund 71 percent of child …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantSchool of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … To determine whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsTown of Pleasant Valley – Financial Management (2024M-158)
… complete report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … budgets and properly managed reserve funds. Key Findings The Board did not develop realistic budgets or properly … Determine whether the Town of Pleasant Valley Town Town Board Board developed …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … reports such a charge, a cash payment equal to one-half of the amount billed. You inquire whether this proposed … Whether this proposed incentive payment constitutes a gift of town funds in violation of Article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… incorporate criteria used to evaluate companies’ climate performance including climate transition strategies and plans, greenhouse gas emissions reduction targets, capital expenditure alignment, and Task Force on …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is the primary source of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Former Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in … Former Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26285 in …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… covered federal funds clear the state’s bank account, an EFT settlement involving covered federal funds occurs, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… putting some of the funding at risk. Because there is a deadline on using federal COVID-19 funds, delays in allocating it to specific housing projects or housing …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdf