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Comptroller DiNapoli Releases Municipal Audits
… Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget … accruals were not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library … of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases December State Cash Report
… and $716.4 million higher than projected three quarters of the way through the state’s fiscal year, according to the December cash report issued today by State Comptroller … and $7164 million higher than projected three quarters of the way through the states fiscal year according to the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsCity of Amsterdam – Budget Review (B20-5-8)
… for Aid and Incentives for Municipalities, property registration fees, metered sewer rents and golf course fees … appropriations for debt service and appropriations for health insurance and Social Security and Medicare taxes that … the allowable tax levy limit by $187,957. However, the Council adopted a local law to override the tax levy limit …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Monitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice Services (Division) is adequately … grant programs to ensure expenses are allowable under the related contracts. The audit covered Gun Involved … To determine whether the Division of Criminal Justice Services Division is …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… managed the water and sewer funds’ financial condition to ensure the sustainability of current and future … during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also … managed the water and sewer funds financial condition to ensure the sustainability of current and future operation …
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)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
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)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and … Determine whether the Southampton Union Free School District District Board of …
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
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public …
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
… higher annual costs. For example, if an employer chooses to provide a service-based plan which allows members to retire after a certain number of years of creditable … be higher than an age-based plan which requires members to reach a certain age to retire. Charging all employers the …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… request: 2015 Dean Foods Delta Air Lines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingLancaster Central School District – Financial Management (2022M-37)
… (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: … percent). Appropriated, on average, $2.8 million of fund balance that was not used. Did not use reserves in accordance …
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)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Comptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… Kindlon and New York State Police Superintendent Steven G. James announced today. Shaleen Mahtani and her brother, … said. “My thanks to D.A. Kindlon and Superintendent James for their assistance in ensuring they were brought to … and bringing a measure of justice for the victims,” James said. As part of the scheme, the defendants completed …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… and implement sustainable business practices, including PRI, CDP’s Carbon Action, the Climate Action 100+ and CERES, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programUlster County – Financial Condition (2014M-27)
… totaled approximately $290 million. Key Finding Surplus funds are below the County’s policy which states that fund … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are … balanced without depleting the unexpended surplus funds. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingVillage of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Town of Moriah - Cash Management (2019M-169)
… Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest … maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance … year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m