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2020 Annual Cash Basis Report on State Funds
… PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds … Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsTown of Preston - Financial Management (2018M-81)
… Determine whether the Board established a fund balance and reserve policy and multiyear financial and capital plans to address the Town’s operational and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… January 1, 2013 through December 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire protection services. The … Cameron Volunteer Fire Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overTown of Southold – Financial Operations (2014M-299)
… was to review selected financial operations of the Town for the period January 1 through December 31, 2013. … an elected six-member Town Board. Budgeted appropriations for 2013 were approximately $47.9 million. Key Findings The … was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299City of Mount Vernon – Payroll (2014M-347)
… million was attributed to payroll and related benefits. Key Findings The Council has not adopted policies related to … concerning the reporting and recording of payroll. Key Recommendations Develop comprehensive written policies …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347IX.7.E Disaster Assistance – IX. Federal Grants
… to DHSES. It will also enable New York State to obtain reimbursement of allowable disaster costs from the Federal … guidance concerning Project IDs and Activity IDs to use for financial transaction coding. Once the disaster event … to the federal grant project (federal fund) to enable reimbursement to NYS. Agencies will continue to use the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceCrown Point Fire District – Board Oversight (2024M-29)
… operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash balances for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a … accessed or used. In addition to the sensitive network access control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Salina – Information Technology (2013M-256)
… The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s budgeted operating … Key Findings The Board has not established policies and procedures related to personal, private and sensitive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… contract review is an essential and important deterrent to waste, fraud and abuse in the state’s procurement process. … significant fiscal and integrity issues and helps to ensure a level playing field for vendors. By signing this … legislation Gov. Hochul has taken a tremendous step to bring more transparency and more accountability to state …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewDiNapoli: Local Communities Reducing Number of Homeless Veterans
… to U.S. Department of Housing and Urban Development (HUD) data. By comparison, New York state's homeless … Federal Strategic Plan to Prevent and End Homelessness, HUD and the U.S. Department of Veterans' Affairs, along with … from 4,677 to 559 from 2011 through 2016, according to HUD. County comptrollers from Albany, Dutchess, Onondaga and …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… also failed to enforce the contractual provision requiring daily deposits of golf-fee revenues into a county bank account and a daily report reconciling revenues and activities for each … Exercise the county’s rights to inspect and audit detailed daily cash receipts and revenue records; Ensure that the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersCapital Asset Management (Follow-Up)
… of 1981 (Law), the State is responsible for establishing and maintaining custody of a comprehensive capital asset reporting system that allows for monitoring and reporting of the State’s capital assets. To improve controls, financial reporting, accountability, and operational efficiencies in managing these assets, the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followState Comptroller DiNapoli Releases School Audits
… School District , Smithtown Central School District and the West Irondequoit Central School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is … $250,047 to the general fund, which further increases the excessive amount of unrestricted fund balance. When combining …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2DiNapoli Announces New $7 Million Investment in Northern Ireland
… Fund (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel … (NI). The fund, managed by Kernel Capital, was established in 2013 by Invest Northern Ireland and Bank of Ireland to … growth. “We’re pleased to announce another investment in Northern Ireland’s dynamic economy that will provide a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced that … to those who might contemplate similar behavior. I thank Attorney General Schneiderman for his work on this case and … which ripped off some of the neediest New Yorkers,” said Attorney General Schneiderman. “With this case, as well as …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… (DEI), workforce management, and ensuring a robust governance framework to promote high levels of … our pension fund for the future.” The Fund’s Corporate Governance Program actively engages with its portfolio companies to foster the development of robust governance practices and prudent management of environmental …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesState Comptroller DiNapoli Releases Audits
… grant programs. Between May and June 2021, OCFS received $1.8 billion from the American Rescue Plan Act, plus $469 … New York State Health Insurance Program – Anthem Blue Cross: Coordination of Benefits With Medicare … the New York State Health Insurance Program, and Anthem Blue Cross administers the Hospital Program of the Empire …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-auditsCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Board failed to adopt comprehensive written guidance on credit card usage combined with the Department officials’ failure to review and approve the monthly credit card bills, left the Department’s funds subject to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds