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Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… charges were properly approved, adequately supported and for School purposes. Key Findings Certain debit card … lacked documentation to demonstrate that the charges were for a valid School purpose. Debit cards pose significant … lacked documentation to demonstrate that the charges were for a valid School purpose. In addition, none of the 186 …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159

Town of Schaghticoke – Budgeting (2013M-239)

… Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and … to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and one sewer district fund. Town officials stated they …

https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239

Community 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-grant

Village of Lyons Falls – Financial Management (2013M-393)

… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Town of Fishkill – Fiscal Stress (2013M-188)

… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …

https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188

Child Care and Development Block Grant – Federal Funding and New York

… The Child Care and Development Block Grant (CCDBG) (Assistance Listing … 93.575) is the primary federal program that provides child care assistance to low-income working families. Funds are … The Child Care and Development Block Grant CCDBG Assistance Listing …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grant

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… CMIA interest liabilities paid by either the Federal Government or the state to the other compensate for lost value (e.g. … CMIA interest liabilities paid by either the Federal Government or the state to the other compensate for lost value e …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing

… New York has been slow when it comes to using some federal relief funds earmarked to alleviate the state’s affordable housing crisis, according to an audit … today by New York State Comptroller Thomas P. DiNapoli. The audit found that, under the management of Homes and …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housing

LaFayette Central School District – Reserves (2013M-387)

… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387

City of Saratoga Springs – Financial Condition (2012M-201)

… the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general fund, $2.9 … to $6.2 million on December 31, 2011. As of October 31, 2012, the fiscal year 2012 general fund budget of $37.2 million appears on track …

https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201

DiNapoli Releases Mid-Year State Cash Report and Review

… short term the state’s fiscal outlook is positive.” All Funds receipts through the first half of the fiscal year … has generally been relatively strong. Spending from All Funds through the first half of the fiscal year was up by 4.2 … in the General Fund (including transfers from other funds) totaled $35.4 billion through Sept. 30, an increase of …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-review

XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures

… new authorization for temporary loans in specific funds listed in Article VII language bills. SFL §98-a further … new authorization for temporary loans in specific funds listed in Article VII language bills …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earnings

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… through March 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities

… proposals at Tesla Inc., Wells Fargo and Co., and Chipotle Mexican Grill Inc. Greenhouse gas emissions target …

https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-priorities

State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future

… that are lower emitters. DiNapoli announced the new low emission index in Paris, where he is participating in an … businesses with strong environmental practices.” The low emission index, which was created in partnership with Goldman … Investing for Goldman Sachs Asset Management. The low emission index will eliminate or underweight stock ownership …

https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-future

Reporting of Community-Based Services Under the Transformation Reinvestment Plan

… funds realized through the closure of inpatient State beds (about $110,000 per closed bed) into CBS. To document … realized through the reduction of State-operated inpatient beds under the Plan and served more than 111,000 individuals. …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-plan

Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)

… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to … receive agricultural building exemptions. As a result, the property owner incorrectly received $15,231 in tax …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200