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Newburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/newburgh-enlarged-city-school-district-2025-32.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.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.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.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfComptroller DiNapoli Releases Municipal Audits
… the payroll process were paid at the board-established pay rates and employees were paid the salaries and wages to which … funds have increased to levels which are excessive in comparison with the town’s expenditures for those funds. For …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… the apparent misappropriation of funds. The Town does not have complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andBaldwinsville Central School District – Financial Management (2016M-65)
… District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates … fund balance is in compliance with the Real Property Tax Law statutory limit. Amounts in excess should be used in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Cooperstown Central School District – Financial Management (2024M-65)
… the Board and District officials were not transparent with taxpayers and levied more taxes than necessary to fund … Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it exceeded … related expenditures, but instead paid these expenditures with current years’ funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Newfield Central School District – Financial Condition (2013M-238)
… results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the … by $521,000 over a five-year period. Some of the surplus funds were transferred to various reserves resulting in three … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Consult …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… paid by her neighbors,” DiNapoli said. “Hopefully, her arrest will deter others from such corruption. I thank the …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesDiNapoli: June Tax Receipts Down 17.3% From Last Year
… economic reopening continue, state tax revenues remain far short of pre-pandemic levels,” DiNapoli said. “Currently, … in personal income, consumption and business taxes. For the combined “measurement period” of May and June, as … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearXVI.4.A Cash and Investments – XVI. Financial Reporting
… institutions. The State maintains approximately 3,000 bank accounts for various purposes at locations throughout … of external investment pools, money market funds, bond mutual funds, and other pooled investments of fixed-income … above. Investments in external investment pools, open-end mutual funds, and securities underlying reverse repurchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsVillage of Avon - Board Oversights and Professional Services (2018M-30)
… professional services. Village officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… and the proposed refinancing of New York City Sales Tax Asset Receivable Corporation (NYC STARC) bonds with …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… path. The Executive Budget holds the promise that New York can achieve ongoing balance after decades of structural … needs a long-term plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back … Comptroller, and includes a $100 million authorization to refinance the Superfund; Holds the state workforce …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… taken by the Trump Administration and Congress may cut health care, food assistance, infrastructure and other … in funds for public health, addiction services, and mental health programming. This loss of federal funding … transitional housing for individuals in recovery, and mental health supports. This report is the ninth issued by …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… New York State Comptroller Thomas P. DiNapoli and Queens District Attorney Richard A. Brown today announced that a self-described investor in … in a scheme that stole millions of dollars in city and state funding between 2005 and 2012 – money that was … State Comptroller Thomas P DiNapoli and Queens District Attorney Richard A Brown announced that a …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… has given written notice to the contractor no later than 90 days prior to the anniversary date.” If applicable, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsFormer Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… of the Federal Bureau of Investigation ("FBI"), and George P. Beach II, Superintendent of the New York State … servants who abuse public trust." NYSP Superintendent George P. Beach II said: "I want to commend our Troopers … Division of Investigations, 14th Floor, 110 State St., Albany, N.Y. 12236. …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-more