Search
Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… has not properly accounted for and reported reserve funds and other restricted moneys. The Town Comptroller does … for in a debt reserve are transferred to the appropriate funds. Ensure that interfund loans are used in accordance with statute and the funds should be repaid as soon as possible and by the end of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2022-23. For the three-month period ending Dec. 31, 2022, Fund … times in 2022, but the Fund posted positive results for the quarter,” DiNapoli said. “Market volatility may …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-1192013 Year End Report
… Purpose The objective of our examination was to determine whether payment requests (payments) to claimants and medical providers from the Workers’ … Board’s automated payment system, where they are subject to various edit and validation checks, approved by the Board …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… the end of the third quarter of state fiscal year 2023-24. For the three-month period ending Dec. 31, 2023, Fund …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Attica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingXVI.4.A Cash and Investments – XVI. Financial Reporting
… bearing deposits with financial institutions. The State maintains approximately 3,000 bank accounts for various … and Finance; and funds of the Division of the Lottery. The New York State and Local Retirement System as well as various …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsVillage of Ballston Spa - Financial Condition (2017M-256)
… complete report - pdf] Audit Objective Determine whether the Treasurer maintained adequate accounting records and the Board effectively monitored the Village’s financial condition. Key Findings The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256State Fiscal Year 2022-23 Enacted Budget Analysis
… and training, as well as responding to the direct and indirect economic, financial, or social effects of COVID-19; … or extraordinary factors needed before issuing lower-cost State Tax and Revenue Anticipation Notes (TRANs). …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisComptroller DiNapoli Releases Municipal Audits
… not properly segregated. One employee had almost complete control of the cash receipt function, without adequate … Village of Galway – Claims Processing (Saratoga County) Internal controls over claims processing were adequate to … does not audit claims prior to the treasurer releasing payment. District officials do not have adequate assurance …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… and Attorney General Eric T. Schneiderman today announced the sentencing of Gail E. Cesternino, the former West Ghent … for her personal sales business. This guilty plea is the result of a joint investigation conducted by the State … the Attorney General’s Public Integrity Bureau. This case is the latest joint investigation under Attorney General …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases School Audits
… to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not use these funds as intended, however, because revenues exceeded … years. As a result, the district’s unexpended surplus funds, totaling $2.7 million as of June 30, 2013, were 7.5 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Reporting 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.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.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.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.pdf