Search
Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… complete report - pdf] Audit Objective Determine whether the Board properly managed fund balance. Key Findings … less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or adopted formal financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Howard - Fund Balance Management (2018M-192)
… and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192West Seneca Fire District #3 - Capital Reserves (2019M-248)
… for five expenditures totaling $180,000 that were subject to permissive referendum. Key Recommendations Ensure budgets … Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District … our findings and recommendations and indicated they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Fort Edward Union Free School District - Financial Condition (2019M-245)
… complete report - pdf] Audit Objective Determine whether the District maintained adequate fund balances. Key Findings The District’s financial condition significantly declined due … balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245DiNapoli Releases Review of First Quarter State Revenue Collections
… significantly improved the state’s finances, but how this money will be used is still up for debate.” DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… position to enrich himself with funds meant to support his community,” said DiNapoli. “Any violation of the public’s … dollars that were meant to keep snowmobile trails and the community safe. We have zero tolerance for those who seek to … Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli Releases Report on 30-Day State Budget Amendments
… state budget appropriately lower tax collection estimates in the Financial Plan for state fiscal year 2014-15 but … of the amendments give the Executive great latitude in spending,” DiNapoli said. “And while particular … reports that DOB has also modified projections made in the SFY 2014-15 third quarter financial plan update …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and current firefighter with COFD, was … card, most of which funded his private HVAC business, Amazon purchases and payments to Verizon Wireless. He also … pay for personal expenses. Gaylor Jr. is due back in court on February 14. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of Jennifer Colucci, 41, of … Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and … the government in the second degree and was arraigned today in Beekman Town Court before Judge Robert …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherRFP#24-07 – Professional Auditing Services for New York State’s Annual Financial Statements and eMedNY
… through the following link(s): Request for Proposals (PDF) Attachments Required for Submission of a Proposal (MS Word) Attachment C Cost Proposal (MS Excel) Official Responses to Questions (in PDF, to be posted on December 18, 2024) Note: the …
https://www.osc.ny.gov/procurement/rfp24-07DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… “To foster long-term financial success, it is essential to address the climate-oriented investment challenges faced by … The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs Inc. to set greenhouse … risks and/or set water quality and quantity targets, while Realty Income Corp., a real estate investment trust, agreed …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was … 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight … 2025 in implementing our recommendations in the audit report Crown Point Fire District Board Oversight 2024M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fFranklin Square Union Free School District – Website Transparency (2025M-93)
… Union Free School District (District) officials ensure the District’s website provided the public with transparent and comprehensive financial and administrative information? Audit Period July 1, 2023 – April 17, 2025 … District officials did not ensure the Districts website provided the public with transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … Newark Valley Fire District – Board Oversight (2020M-30), released in May 2020. The audit determined that: There … the Newark Valley Fire Districts District progress as of September 2025 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fTown of Danby – Audit Follow-Up (2022M-127-F)
… processing and procurement activities. Background The Town is located in Tompkins County and is governed by the elected five-member Board, which includes the Town Supervisor. The Board is responsible for general oversight of the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, … The purpose of our review was to assess the Town of Daytons …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fOrleans County – Court and Trust Funds (2014M-043)
… abandoned property are paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043As Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdf