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Silver Creek Central School District – Financial Condition (2015M-321)
… appropriated fund balance to reduce the tax levy, but funds were not used as budgeted because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Hammond Central School District – Payroll (2016M-398)
… for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Amherst Central School District –Financial Condition (2016M-167)
… review the District’s management of financial activities for the period July 1, 2012 through May 31, 2016. Background … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling approximately $1.4 million …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cortland Enlarged City School District - Budget Review (B4-15-12)
… the use reserve funds to legally appropriate financing sources. Examine the use of fund balance and reserve funds as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, … Lawrence County. The District, which operates one school with approximately 610 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Monitor overtime to ensure overtime hours are supported by timekeeping records. BOCES officials disagreed with …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124State Comptroller DiNapoli Releases Municipal Audits
… audits of the Arlington Fire District , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer Fire Company , … and bank reconciliations were not always accurate. Baldwin Fire District – Credit Card and Travel Expenditures … audits of the Arlington Fire District Town of Athens Baldwin Fire District Beaver Dams Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Adirondack is a … reports to SED on its annual CFRs. For the 3 fiscal years ended June 30, 2021, Adirondack reported approximately $3.9 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Fulton , Town of Greenport , Town of Guilderland , … Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … P DiNapoli today announced his office completed audits of Town of Fulton Town of Greenport Town of Guilderland …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… based on guidance from the most recent report by the United Nations Intergovernmental Panel on Climate Change . The IPCC … went to a vote when no agreement was reached, including: Resolution calling for ExxonMobil to address climate change …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureOpinion 97-21
… Whether sec 263 of the Education Law relieves libraries from …
https://www.osc.ny.gov/legal-opinions/opinion-97-21State Comptroller DiNapoli Releases Municipal Audits
… (Herkimer County) The town, which operates the McCauley Mountain Ski Area, has not developed policies or procedures …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown … , Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Real Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … that the AI is obsolete. The AI was last updated on October 2, 1990, and its procedures are no longer … real property and identifying unneeded real property holdings and disposing of them in a timely manner. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… Buy Co., questioning whether the company has retreated from its longtime commitment to inclusivity and support for … screen donations to LGBTQIA+ charities following pressure from a shareholder. Media reports also stated that Best Buy agreed to prohibit donations from its employee resource groups to a specific list of six …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… goals for lowering their emissions and using renewable energy sources,” DiNapoli said. “There is no single magic … investments.” For the most recent season of corporate annual meetings, DiNapoli and the New York State Common … use more renewable energy, increase energy efficiency and report on their efforts to adopt environmentally sustainable …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesDiNapoli Releases Climate Action Plan
… climate risk management, strategic planning and reporting; Refine external manager evaluation to better assess the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planState Comptroller DiNapoli Releases Municipal Audits
… Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and … Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Accountability for Traffic Ticket Surcharges
… high-volume non-criminal cases from the court system and free the courts to concentrate instead on the more serious …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges