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Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … approximately $2.3 million. Key Findings The Board did not develop realistic budgets for its four major operating … which resulted in operating surpluses. Town officials have not developed a policy for acceptable levels of fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for … The purpose of our audit was to evaluate the Towns financial management for …
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)
… The Town’s 2015 budget appropriations for its four main funds totaled $5.7 million. Key Findings Interfund advances … balances for the town-outside-village general and highway funds continued to be reported in the town-wide funds. While the 2014 annual financial report correctly …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164DiNapoli Releases Analysis of Federal Funding for New York City
… budget relies on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to … of millions of dollars in cuts or pauses to federal funding for this year and next, but the full impact of recent … in part to fund recurring programs. In FY 2026 federal funding drops to $7.4 billion, due largely to the winddown of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli Releases School Audits
… School District , Holley Central School District and the Homer Central School District . “In an era of limited … to significantly exceed the statutory limit each year. Homer Central School District – Financial Condition (Cayuga … School District Holley Central School District and the Homer Central School District …
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
… Academic losses were greater for younger students, with fourth grade scores dropping more than the national average,” … math (down 6 points). Over this time, New York’s losses in fourth grade math and reading scores were double the national … math and 38 other states in reading. The average drop for fourth grade math scores (10 points) was so severe that …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli Releases July State Cash Report
… was enacted, according to the July cash report released today by New York State Comptroller Thomas P. DiNapoli. … July 31, representing an increase of 13.8 percent, or just under $3 billion, from a year ago. General Fund receipts … well as funds from the federal government. The report is now accessible in Excel and Adobe formats. Click here for the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportDiNapoli Releases December State Cash Report
… final quarter of the fiscal year.” Through December, All Funds receipts totaled $111.2 billion, a decline of $686.8 … because of higher than anticipated federal receipts. All Funds spending totaled just under $110 billion through … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportNational School Lunch, Breakfast Programs – Federal Funding and New York
… The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number … students in public and non-profit private schools across the United States. Both are federally funded through the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsCity of Olean – Budget Review (B18-1-1)
… general fund money to cover $2.2 million of unresolved capital expenditures, virtually all of the general fund’s $2.5 million projected unrestricted fund balance would be …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Use of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the … available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the States …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityTown of Lindley – Financial Management (2012M-226)
… Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s operations, … did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even … reserve without documenting any planned use. We found no evidence that the capital reserve and the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately 2,000. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Code Enforcement Officer maintained records for all issued building permits. Key Recommendations Establish reserves and … Town funds. Issue duplicate pre-numbered receipts for all building permits. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6NYS Common Retirement Fund Announces First Quarter Results
… mortgages (25.7 percent), private equity (7.7 percent), real estate (6.5 percent), absolute return strategies (2.8 percent) and opportunistic alternatives and real assets (1.3 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the three-month period ending Dec. 31, 2021, according to … and their beneficiaries continue to have secure pensions for generations to come.” The Fund's estimated value reflects … third quarter of the State Fiscal Year SFY 202122 was 474 for the threemonth period ending Dec 31 2021 according to New …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsCanastota Central School District - Financial Condition Management (2019M-174)
… encumbrances that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… on the financial operations of local governments across New York State. Some local governments have seen little to no … cities, towns and villages across the State. The City of Rome (City) is one of the local governments included in our …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… on the financial operations of local governments across New York State. Some local governments have seen little to no … cities, towns and villages across the State. The Town of Smithtown (Town) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14