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Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… The New York State Common Retirement Fund"™s (Fund) investment in Canandaigua-based ClearMomentum … has generated a $450,000 investment gain, New York State Comptroller Thomas P. DiNapoli announced today. … The New York State Common Retirement Fund™s Fund investment in …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundExamination of Center for Economic Growth, Inc.
… York State, entered into a $2.9 million contract with CEG in October 2011 to provide MEP program services, most often … and technology based businesses, and start-up businesses in the Capital Region. Key Findings We found DED’s oversight practices were inadequate, thus resulting in CEG receiving reimbursement for: ineligible expenses; …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incLow-Income Housing Trust Fund Program
… Purpose To determine whether Low-Income Housing Trust Fund Program (Program) funds are being awarded … manner to help meet the State's critical low-income housing needs. The audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's (Corporation) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal … instead used his position to enrich himself at the expense of his community. He was ordered to pay back what he stole, … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingDiNapoli: Comcast Agrees To Disclose Political Spending
… Comcast valued at $383.7 million “In light of the recent Supreme Court decisions governing political contributions, it’s more … KeyCorp Dr Pepper Snapple Group Noble Energy Inc. 2012 PG&E Corporation Sempra Energy Safeway Inc. Reynolds American …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingDiNapoli Statement on Charges Against Former Delhi Village Clerk
… joint investigation conducted by the Comptroller’s office and the New York State Police Bureau of Criminal … village clerk Michele Barnes betrayed her colleagues and the public by allegedly writing $4,788 in village checks … faces grand larceny charges. Thanks to my investigators and auditors and their work with the New York State Police, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 1818
… Updated April 2, 2020: With the complete passage of the 2020-21 state budget expected today (4/2/2020), state … released by the State Comptroller. Purpose The purpose of this bulletin is to inform New York State agencies of the possible delay in paycheck distribution and release of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1818-possible-delay-direct-deposit-funds-and-paycheck-distribution-april-1Broker Search for Internal Equity and Fixed Income
… Fund (Fund) will commence its next Broker-Search in February 2026, with responses due approximately 3 months … process will also be required for any changes in primary or secondary coverage following a firm’s initial … and the OSC Inspector General at [email protected] in the event it becomes aware of a violation of such …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeBemus Point Central School District - Financial Management (2019M-216)
… an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to the general fund. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Cherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfReview of the Financial Plan of the City of New York - May 2019
The FY 2020 budget totals $92.5 billion, including $68.2 billion that will be funded with locally generated revenues (i.e., City funds).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2020.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15) 180-Day Response
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15-response.pdfNewburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/newburgh-enlarged-city-school-district-2025-32.pdfReporting of Community-Based Services Under the Transformation Reinvestment Plan (2021-S-15)
To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s15.pdfDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… New York state’s affordable housing agency, Homes and … find housing by making full use of available federal funds for vouchers, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “New York is … New York states affordable housing agency Homes and Community …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… of Homeland Security (DHS), Office of Inspector General (OIG), is pleased by the assistance of the New York State … Special Agent-in- Charge, Detroit Field Office. "The DHS-OIG will always relentlessly pursue those who selfishly use …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expenses