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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
Determine whether the Delaware Academy Central School District at Delhi District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mLocust Valley Water District – Budgeting (2013M-179)
… fiscal years, and also appropriated $1 million in fund balance each year which was not fully needed to finance … As a result, only a fraction of the appropriated fund balance was used to fund operations in three of the four years reviewed. None of the appropriated fund balance was used in the other year. The Board also …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of Lee – Financial Management (2025M-63)
… spending levels. Although the Town levied no real property taxes for the general and highway funds, the unrestricted … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Comptroller DiNapoli Releases School District Audits
… due to appropriations being overestimated by an average of $5.1 million (4.7 percent) per year. Over the last four … reported unassigned fund balance equal to 4 percent of the ensuing year’s appropriations. However, when unused … challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Jackson Heights Economy Energized By Immigrants and Small Businesses
… include school overcrowding and a need for more affordable housing. “Comptroller DiNapoli’s thought-provoking economic … (D-NY) . “We must continue to invest in ourselves — our housing, our education, our health care, and our small … languages: es: Spanish , bn: Bengali , zh: Chinese , and hi: Hindi . Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-jackson-heights-economy-energized-immigrants-and-small-businessesHamlin Morton Walker Fire District – Financial Management (2023M-67)
… and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund … 4 percent of the 2023 appropriations. The Board did not adopt realistic budgets. For example, expenditures were … sufficient unrestricted fund balance and reserves. Adopt realistic budgets that include all anticipated revenues …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Oxford Academy and Central School District – Financial Management (2016M-6)
… District, which operates three schools with approximately 800 students, is governed by an elected five-member Board of … officials did not ensure that the unrestricted fund balance and the capital reserve fund balance were reasonable. District officials appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Middletown Enlarged City School District – Financial Condition (2017M-245)
… Key Findings The Board appropriated $27 million of fund balance in District budgets for the last five years, but only … $1.4 million was used. The District’s unrestricted fund balance has exceeded statutory limits in each of the past five years. The Board has not adopted a fund balance policy. Key Recommendations Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Ardsley Union Free School District – Financial Management (2024M-13)
… Education (Board) and officials effectively managed fund balance and reserves. Key Findings The Board and District … officials did not effectively manage the District’s fund balance and reserves. The Board and District officials’ … consistent budgeting practices of appropriating fund balance that is not needed and maintaining unreasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… Mount Sinai Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… County that we requested," said Broome County Executive Jason Garnar. "The results only confirm the financial hole we …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… of the Department of Public Works of the city of Rensselaer Department of Public Works, for teaming with two … with the city. Capuano pleaded guilty today in Rensselaer County Court to Grand Larceny in the Fourth Degree (a Class E … pocketing the cash from it for themselves. Using public office for personal gain is a violation of the public trust …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… the program took years longer than promised and supplied many communities with slow, satellite-based internet that is … to the internet that are being used at once. Although many households were connected, many still were not by the … Yorkers lacked access to high-speed broadband or found it too expensive. It also highlighted the inequity of access, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… An independent fiduciary and conflict of interest review of the $291.4 billion New … the Fund for its exemplary investment oversight, risk management, and ethical governance. Released today by State Comptroller … An independent fiduciary and conflict of interest review of the $2914 billion New York …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalWilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) … Determine whether the Wilson Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Bradford Central School District – Financial Management (2016M-253)
… Ensure budgets include realistic appropriations based on actual needs and planned use of fund balance to avoid levying taxes at a level greater than needed. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningTown of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the … limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Gowanda Central School District – Financial Management (2024M-104)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … officials did not properly manage the District’s fund balance and reserves. The Board and District officials’ … the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing opportunities to lower …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Solon - Financial Management (2018M-233)
… Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to address the … 31, 2014 through December 31, 2017, unrestricted fund balance in the general fund increased by $106,230 (110 … appropriations. During the same period, unrestricted fund balance in the highway fund increased by $50,007 (24 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233