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Village of Leicester – Financial Management (2025M-7)
… and interest income, real property taxes, State aid and sales tax, while the water fund is funded primarily with metered water sales. Audit Summary The Board did not effectively manage the … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Archived: Legislative Session 2023–2024
… of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York … and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and grant programs. Prohibits … from the 202324 Session proposed by Comptroller DiNapoli to increase accountability and transparency in state and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Mill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its Consolidated Fiscal Reports (CFRs) were … two fiscal years ended June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesProject Tracking Systems and Economic Assistance Program Evaluations
… mission. Key Findings With few exceptions, such as the film tax credit programs, ESD does not evaluate its economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsComptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Akron Fire Department – Financial Activities (Erie County) …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsVillage of Hewlett Neck – Financial Management (2022M-35)
… budgets, and monitored and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. The Board: Adopted budgets that were not based on … in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35East Islip Union Free School District - Financial Condition Management (2020M-24)
… action. Appendix B contains our comment on an issue raised in the District response. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Margaretville - Fiscal Management (2018M-78)
… needs. Key Recommendations Adopt realistic budgets based on historical or other known trends. Use surplus general fund … funding needed reserves, reducing Village property taxes. Develop comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Merrick Union Free School District – Financial Management (2024M-64)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although the Board and District officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Churchville – Financial Management (2025M-128)
Did the Village of Churchville (Village) Board of Trustees (Board) effectively manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/churchville-village-2025-128.pdfA Question of Balance: Gaming Revenues and Problem Gambling in New York State, November 2020
A Question of Balance Gaming Revenues and Problem Gambling in New York State, November 2020
https://www.osc.ny.gov/files/reports/special-topics/pdf/gaming-report.pdfDiNapoli & NYC Make it Easier to Save for College
… I understand the obstacles on the path to college and careers, and just how important it is for us to remove these …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeTown of Preston - Financial Management (2018M-81)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and multiyear financial and … multiyear financial or capital plans. Key Recommendations Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a fund balance and reserve policy that establishes the …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Comptroller DiNapoli Releases School Audits
… ensuing year’s appropriations. As a result, the district’s tax levy was higher than necessary to fund operations. … for the district has consistently exceeded Real Property Tax Law limits. The district’s unrestricted fund balance was … reserve funds. Had district officials retained the same tax levy each subsequent year as in 2012-13, residents could …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Freeport Union Free School District – Financial Management (2024M-49)
… report – pdf] Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of … Determine whether the Freeport Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Town of Guilford – Budgeting (2023M-144)
… [read complete report – pdf] Audit Objective Determine whether the Town of … the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Dalton-Nunda Central School District – Financial Management (2020M-92)
… made it appear that the District needed to both increase taxes and use appropriated fund balance to close projected … budget gaps. The Board circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn … Payment in Lieu of Taxes associated with the Green Acres Mall project. The review of the Hempstead IDA will center on … and procedures related to approval of the Green Acres Mall Project. There is no timeline for the completion of the …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations/index.htm . …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-fees