Search
Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials properly managed fund … District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Mechanicville Housing Authority – Tenant Rents (2015M-246)
… internal controls over rent payments received from tenants for the period October 1, 2013 through July 31, 2015. … Board of Commissioners. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.2 … the financial system to ensure that adjustments are made for appropriate purposes. … Mechanicville Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, … York City. New York State Comptroller Thomas P. DiNapoli is the administrative head of NYSLRS. As fiduciary, the … of NYSLRS members, retirees and beneficiaries and is responsible for ensuring the different benefit programs …
https://www.osc.ny.gov/retirement/about-nyslrsEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up) (2019-F-9) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f9-response.pdfState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton Central School District , Hawthorne Cedar Knolls Union Free School District , Katonah-Lewisboro Union Free School …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… pleaded guilty to grand larceny in the fourth degree for stealing over $16,000 from the company over a three-year … Attorney Gary Pasqua and the New York State Police for partnering with my office to bring her to justice.” … cash withdrawals, failed to deposit fire company funds, made unauthorized purchases, and wrote unauthorized …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000Oversight of the Home Delivered Meals Program (Follow-up) (2023-F-25)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f25.pdfSouthern Cayuga Central School District – Financial Condition (2020M-77)
… - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77The Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfXI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and services procured by the New York State Office of General Services (OGS) for use by all agencies and other authorized users (see Section 8.A - Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for … our infrastructure,”DiNapoli said. “While the state is making progress with its capital planning, New York needs a … to fall to about 23 percent by SFY 2018-19. While some debt is appropriate for the state’s capital program, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… or to support a Federal Grant/Customer Contract. Any new Project Types or Categories will need to be established … including Standard Activities ( See Section XIX.2.C for additional information on Standard Activities) and … – Revenue Leases For use in Lease Administration CONEW New Construction Used for new construction CONST Construction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … agreements (IMAs) with its component districts for the operation of its adult education programs. BOCES … for guidance regarding the proper disposition of surplus funds generated from adult education programs and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultComptroller DiNapoli Releases School Audits
… District , Port Byron Central School District , Enlarged City School District of Troy and the True North Rochester … or resolutions to govern electronic transfers. As a result, the treasurer and a payroll clerk processed … completed audits of the Brunswick City School District CSD Elwood Union Free School District Pine Valley CSD Port …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Village of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70DiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… The owner of a Schenectady County medical transportation company today was sentenced to … three to nine years in state prison and pay restitution of $766,600 for stealing more than $700,000 from New York …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000DiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s American Express card for vacations and other family expenses. Knapp and two of his … town clerk and other offices could not be accounted for. In addition, cash receipts were not deposited into the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… not issued to provide supporting documentation for the funds collected during our audit period and checks received … documentation is maintained to account for all Company funds collected and ensure that all funds collected are deposited in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers may be done within the same fund or between funds. Revenue Transfers include, but are not limited to, the … types of transactions: Transfer of receipts between funds and account codes as authorized in legislation … receipt posting errors For transactions involving federal funds, the following additional chartfields are required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersRestitution Payments (2021-MS-2)
… and appropriately. Key Findings Department officials must do more to ensure victims receive court ordered restitution. … than half, or 160 of the probationers tested, were behind on their restitution payments by a total of $283,620. The … account to the crime victims whose restitution orders have remained unsatisfied for the longest period in a timely …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2