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Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Monroe County - Financial Condition (2018M-179)
… unanticipated expenditures. Key Recommendations Identify ways to increase recurring revenues or decrease recurring …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… As a result, the Town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58NYS Common Retirement Fund Announces Third Quarter Results
… December 31, 2014, bringing the Fund’s estimated value to $181.7 billion, according to New York State Comptroller Thomas P. DiNapoli. “Prudent … despite market volatility,” DiNapoli said. “We continue to seek out diverse opportunities that enable us to maximize …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsXVI.3.A Financial Statements – XVI. Financial Reporting
… Analysis of balances and transactions of individual funds; An analysis of significant variations between original … the governmental and proprietary fund types and fiduciary funds. The basic financial statements consist of the … (Reporting Government-Wide); Balance Sheet - Governmental Funds (emphasizing major funds); Reconciliation of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsTown of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an … of unidentified cash balances and report it to the Justice Court Fund (JCF). Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … for and allocating certain revenues and expenditures in the town-wide (TW) and town-outside-village (TOV) general … equity by budgeting and recording revenue and expenditures in the appropriate funds. Adopt budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Leading the Way on Climate Investment
… critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. Comptroller … change-related investment risks and pursuing opportunities for the Fund’s investments. Climate Action Plan In 2019, … and other sustainable investments across all asset classes. For more information, see the Fund’s Sustainable …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 … of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key Recommendations Establish and adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population of approximately 620. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26DiNapoli Releases Year-End State Cash Report
… State tax collections totaled $74.4 billion in State Fiscal Year … issued today by State Comptroller Thomas P. DiNapoli. Tax collections for the year ended $600 million lower than … February, primarily due to lower than anticipated business tax collections in March. "While personal income tax and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportNY State Comptroller DiNapoli Announces Responsible Workforce Management Policy for Private Equity Investments
… discuss the importance of adopting strong labor principles in private equity at the White House Workers’ Capital Event … “The Fund is dedicated to championing workforce management best practices because they have the ability to enhance the … builds on the Fund’s commitment to workforce and labor best practices across its portfolios which includes the …
https://www.osc.ny.gov/press/releases/2024/04/ny-state-comptroller-dinapoli-announces-responsible-workforce-management-policy-private-equityDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … used for center activities, including: patio furniture, baby items, wine, office furniture and computer equipment; On … than $20,000 of unsecured cash and checks was found in a department file cabinet with no indication that it would be …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local school … amounts of money can sit unused or in unauthorized reserve funds because of flawed budget practices,” DiNapoli said. … accurate and more transparent with their budgeting.” BOCES funds are derived primarily from component and participating …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… due to Alternative to Incarceration (ATI) fees collected from bail cases. However, even after accounting for the ATI …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-follow