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DiNapoli Releases Municipal Audits
… of Clarence , Town of Clarkson , Village of Monticello , Orleans County , Village of Oxford , Town of Reading , … including six accounts belonging to village officials. Orleans County – Court and Trust Funds (2014M-043) The … Town of Clarence Town of Clarkson Village of Monticello Orleans County Village of Oxford Town of Reading Richmond …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… three fiscal years. The district also has three reserve funds with excessive balances. By maintaining excessive … combined with budgeting practices that generate surplus funds, district officials have withheld significant funds from productive use and raised taxes unnecessarily. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Department of Motor Vehicles has …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsCity of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Wayne Central School District – Financial Management (2012M-229)
Wayne Central School District Financial Management 2012M229
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Village of Addison – Board Oversight (2024M-8)
… totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was sentenced to three to nine years in State prison in August …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… (BOCES) is a public entity serving eight component school districts that educate approximately 41,000 students … By creating the position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, … reserve funds or budgeted for and approved in the capital budget, are distributed back to the districts each fiscal …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTri-Valley Central School District – Budgeting (2014M-094)
… they did not develop a plan for the use of the surplus funds. District administrators and the Board recognized the … may be faced with significant additional surplus funds. Key Recommendations Develop realistic budgets that are … Develop formal contingency plans for the use of surplus funds that may be available if potential liabilities are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Cassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … a plan for the use of the surplus balances in the reserve funds identified in this report in a manner that benefits … policies related to the establishment and use of reserve funds. Review all reserves and determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Washingtonville – Financial Condition (2013M-346)
… in operating deficits in the Village’s three operating funds (general, water and sewer). During the period covered … to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended … trends, and plans for the future use of reserve funds. Frequently monitor and update the plans to ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Galen – Financial Management (2014M-341)
… governing the budgeting process and adopt budgets with realistic estimates for town-outside-village revenues … an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, oversee and manage …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a … of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to downward revisions to the … as well as increases in projected spending. “The Financial Plan paints a challenging picture for the state that will …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases State Audits
… used to certify MWBEs or the files could not be located. Ogdensburg Bridge and Port Authority: Capital Planning and …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsDiNapoli Releases May State Cash Report
… no surprise that legal settlements are well below the past two years’ extraordinary levels," DiNapoli said. … after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion … increases include spending for public health programs (up $668.1 million largely because of the timing of payments …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one … and written on Federal and State environmental law and electronic commerce. Prior to his appointment to REAC, he …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… and the New York State Police, today announced that David Shaw, the former parks and recreation director of the Village … and altering Village of Waverly Recreation League records. Shaw was sentenced to one year conditional discharge and paid … Tioga County D.A. and the New York State Police. “Mr. Shaw shamelessly altered records to cover up his …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsControls Over Federally Funded Programs and Maximization of Federal Funding
… should make every effort to disburse and/or adjust all unspent federal awards as soon as possible and maximize …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingUpstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… The Fund invested in the company through Trillium Group, a managing partner for the In-State Program, in 2010 … in companies located in the Finger Lakes region. "Trillium Group is pleased to have provided ClearMomentum with the … fiscal year ends March 31, 2015. About Trillium Group, LLC Trillium Group is a Rochester-based venture capital group …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fund