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Comptroller DiNapoli Releases State Audits
… or less are not all reported as required. Similarly, car service providers did not report accidents as required …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsGreenville Fire District – Capital Reserve (2014M-64)
… Purpose of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period … 2013 were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Town of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Rocky Point Union Free School District – Financial Condition (2015M-170)
… Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to CMIA; and … for federal program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsVillage of Fort Ann – Financial Condition (2014M-197)
… The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is … year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently … intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the levels …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Groton Central School District – Cash Management (2020M-124)
… investment program or comply with the District’s Board of Education’s (Board) investment policy. Solicit interest …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … whether District officials properly disbursed payments for dental benefits thirdparty administrative fees and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Inc. (Educators) appropriately used State funds received from the State Education Department (SED) and the Office of … report. However, no funds have yet been recovered and all three recommendations have only been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… was indicted (and later convicted) on charges of making illegal payments to a labor union representative. Two Transit …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… operating surplus of $9,120,376 in 2014-15, this resulted from one-time revenues from the sale of two properties totaling $10.1 million. While … internal controls to protect district resources; Ensure all health insurance plan participants pay their portion of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… in restitution. Her thefts were brought to light during a joint investigation by State Comptroller Thomas P. … She pleaded guilty to Grand Larceny in the 3rd degree as a public corruption crime, Corrupting the Government in the … justice where a public official acts contrary to their oath of office shows accountability for people’s confidence …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsDiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… obtain $24,915 in grant proceeds under the New York Main Street Program. United States Attorney Freedman stated: “The New York Main Street Program was designed to make sure that grant money … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsComptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Chautauqua County Soil and Water Conservation District – Cash Receipts and Disbursements …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsHomer Central School District – Financial Condition (2013M-306)
… of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus … the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned in fiscal … on historical trends or other identified needs. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Germantown Central School District – Financial Management (2013M-230)
… more real property taxes than necessary and retained large amounts of taxpayer dollars without full disclosure of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… trends, set long-term priorities and goals, avoid large fluctuations in tax rates and more effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226NYS Common Retirement Fund Announces First Quarter Results
… York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was … Fund had approximately 38.5 percent of its assets invested in publicly traded domestic equities and 15.0 percent in international public equities. The remaining Fund assets …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… at the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli … their beneficiaries. It has consistently been one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarter