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DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller Thomas P. … to her husband and used village funds to date on Match.com. She was able to do so because village officials provided …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

State Agencies Bulletin No. 298

… in each of the last three years prior to normal retirement age, has been increased to $11,000, or twice the allowable … 01/10/2002. OSC Actions OSC will process a file from the New York State Deferred Compensation Plan's Administrative … percentages and deductions should be directed to the New York State Deferred Compensation Plan's HELPLINE at(800) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002

Village of Suffern – Budget Review (B8-15-13)

… $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … in the general fund, $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Wyandanch Union Free School District – Budget Review (B21-7-1)

… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley … Findings The three towns did not enter into an agreement to govern the Commission or establish policies or procedures …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

State Comptroller Releases Municipal Audits

… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Review of Credit Card Expenses at Finger Lakes DDSO

… Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and …

https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddso

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… foster care students enrolled at the District. As of March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid $63,681 of the $107,167 (59 percent) in tuition owed to the District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… Services (BOCES) capital asset records were complete and accurate. Key Findings  BOCES’ capital asset records were … or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

DiNapoli Announces Robin Lois to Oversee Local Government Division

… officials, monitoring local fiscal stress, and reporting on issues facing local governments and schools. “Robin Lois … until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-division

West Genesee Central School District - Capital Assets (2023M-128)

… Audit Objective  Determine whether West Genesee Central School District (District) officials properly monitored and … action.  … Determine whether West Genesee Central School District District officials properly monitored and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128

Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … did not apply for all the transportation State aid to which the District was entitled for bus purchases. The … network. Of these, 5,173 (48 percent) had not been used to log on to the network in at least six months. The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information

Village of Endicott – Budget Review (B4-15-11)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget … and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget exceeds the …

https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11

Allegany County – Court and Trust Funds (2014M-74)

… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … is generally entitled to a fee of 2 percent on moneys she pays out of a court. However, we found that the Treasurer had …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… Audit Objective  Determine whether Greenburgh Central School District (District) officials properly established the … corrective action.  … Determine whether Greenburgh Central School District District officials properly established the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Avon Central School District – Financial Management (2024M-75)

… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit.  Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75

Orleans County – Court and Trust Funds (2024-C&T-6)

… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … County Clerk and Surrogate’s Court were generally up to date and complete. However, we identified one action …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6

DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

State Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial … also appropriated between $800,000 and $1 million of fund balance each year that was not used, resulting in an …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits