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Town of Greene – Budget Practices (2016M-409)
… four major operating funds, which include the general and highway town-wide funds and the general and highway town-outside-village funds, for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Camden Central School District – Financial Condition (2016M-51)
… funds in a manner that benefits District residents. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
East Williston Union Free School District ExtraClassroom Activities 2016M103
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesTown of Russia – Financial Management (2014M-212)
… affairs. Expenditures for the general and highway funds in 2013 totaled approximately $1.07 million. Key … not adopted policies and procedures to govern the level of funds to be maintained, and the Town has accumulated excessive funds as a result. The Board has typically underestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Mamakating – Records and Reports (2015M-164)
… for the period January 1, 2014 through January 23, 2015. Background The Town of Mamakating is located in … transactions for the period January 1 2014 through January 23 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… deficits during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating … districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer districts experienced … fund balances in individual water and sewer districts from prior fiscal years. Ensure that interfund advances are …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Southampton Union Free School District – Financial Management (2024M-43)
… [read complete report – pdf] Audit Objective Determine whether the … accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Public Housing Modernization Program – Administration of Selected Projects Outside of New York City
… funds awarded to selected public housing authorities located outside of New York City. Our audit scope covered the … of New York City. For Program purposes, funded projects are classified into two categories: restructured (where the authority has already partnered up with a …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityContribution Rates – Employer Contributions and Rates
… Contribution rates are issued by system and broken down by tier and retirement plan: Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans One of NYSLRS’ … Contribution rates used to calculate annual employer …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… New York State Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political campaigns and causes. DiNapoli’s … New York State Comptroller Thomas P DiNapoli today urged Aetna Inc to report the corporate funds it spends on political …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingLancaster Central School District – Financial Management (2022M-37)
… overfunded reserves. District officials did not agree with all of our findings. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting … the faculty auditor reviews ECA records. Ensure that student treasurers maintain proper supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20DiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal government funding, accounting for … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … New York Citys proposed Fiscal Year FY 2026 operating budget relies on $74 billion in federal …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter Middle School for Boys , Brighter Choice Charter Middle School for Girls , Frewsburg Central School District , Holley Central School District and the … completed audits of the Brighter Choice Charter Middle School for Boys Brighter Choice Charter Middle School for …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… Comptroller Thomas P. DiNapoli today released a review of recent federal data about how the pandemic negatively affected student performance in New … the federal government, with $14 billion from three rounds of the Elementary and Secondary School Relief Fund (ESSER) …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1National School Lunch, Breakfast Programs – Federal Funding and New York
… The National School Lunch Program (NSLP) (Assistance Listing … The National School Lunch Program NSLP Assistance Listing Number …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsDiNapoli Releases July State Cash Report
… reflecting lower Personal Income Tax (PIT) collections from April and May. Still, the state is in a relatively good … financial position after collecting more than $3 billion from financial settlements since the state budget was … first four months declined 2 percent, or $479.5 million, from a year earlier primarily because of PIT collections in …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-report