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Otisco Fire District – Financial Activities (2025M-42)
… January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for the general management … New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Mission Statement and Performance Measures
… its performance measures and properly reporting on the results. The audit covers from January 1, 2010 through June … its performance measures and properly reporting on the results …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresDiNapoli Releases December State Cash Report
… fiscal year 201516 totaled approximately $1119 billion $2306 million higher than the Division of the Budgets DOB …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportOpinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Comptroller DiNapoli Releases November Cash Report
… and were $516.8 million or 23.4 percent higher than for the same period a year earlier. All Funds receipts … totaling $31.8 billion were $1.8 billion over last year for the same period. All Funds spending of $90.9 billion … $3.3 billion or 3.8 percent from last year. Spending for local assistance programs totaled $66.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportSeminars for Local Officials
… with your home and work lives is not an easy task. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other … and generally incorporate 2–3 different topics. See below for more information on how to request training near you. …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsState Comptroller DiNapoli Releases Municipal & School Audits
… or adequate written procedures for managing network user account access, including adding or disabling user accounts … manage user accounts and permissions in financial and student information applications, leading to a significant … risk that network resources, financial data and student information could be inappropriately altered, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… 2017. Background Radioactive materials are commonly used for a variety of purposes in medicine and other industries. … and equipment in New York City, and is responsible for the scientific review and approval of applications for new, renewed, and amended radioactive material licenses …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… Steel Corporation has agreed to the New York State Common Retirement Fund’s request that it publicly report its … Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsCaucus 2025: Important Information for New Yorkers
… Health Continuing Crisis: Drug Overdose Deaths in New York Domestic Violence: Recent Trends in New York (October 2023) Mental …
https://www.osc.ny.gov/reports/caucus2025DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and college … $8,500. District officials have not sought reimbursement for the gifts or loans. During the 16-month audit period, … more than 11 hours a day, seven days a week, every week, for 16 months. The Comptroller’s audit also revealed: Bank …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… securities industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … year.” DiNapoli’s report uses a traditional measure of the securities industry’s performance by looking at the pretax profits of the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of corporate … dollars on politics can be a risky business. When it’s done in the shadows it may result in spending that is … 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingTown of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … and the Supervisor has not developed detailed procedures, for ensuring that financial duties are adequately segregated … or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education to approximately 60 students. The … Newburgh Preparatory Charter High School Board Oversight and Disbursements 2015M123 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Health and sanitation 6,070,032 6,070,032 Cemetery 706,305 706,305 Culture and recreation … SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Opinion 88-76
… Municipal Law, §11 or Education Law, §1723-a, as the case may be (see also 1974 Opns St Comp No. 74-361, …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… oversight of water district financial operations and IT controls for the period January 1, 2015 through April … The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The … Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109