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Reporting 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.pdfNewburgh 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 and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … Albert Alvarez for allegedly accepting straw donations and stealing thousands of dollars in New York City public … for Filing in the First Degree, a class E felony, and Grand Larceny in the Third Degree, a class D felony. "Mr. …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… ConocoPhillips Co., Lockheed Martin Corp., and Exxon Mobil Corp. The fund also supported the following shareholder … disclosure of how reductions in virgin plastic demand may impact its financial position; and Amazon.com Inc., seeking disclosure of how it is addressing the impact of its climate change strategy on key stakeholders. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesComptroller DiNapoli Releases School Audits
… School District , Irvington Union Free School District , Newark Central School District and the Port Jervis City … web filtering software is not configured to block access. Newark Central School District – Financial Condition and … School District Irvington Union Free School District Newark Central School District and the Port Jervis City …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Archived: Legislative Session 2015 –2016
… certain expenditures for indigent legal services with the State Comptroller. Tax Check-off Funds – Signed into law on … for creating an annual report pursuant to the New York State Equal Access to Justice Act from the State Comptroller’s Office to the Attorney General's Office. …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, … and effectively.” Malta Ridge Volunteer Fire Company, Inc. – Controls Over Financial Operations (Saratoga …
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)
… revenues in a timely manner and may have identified her apparent misappropriation of funds. Key Recommendations …
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)
… County. The District, which operates eight schools with approximately 5,500 students, is governed by an elected … appear to be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. Amounts 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)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
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)
Newfield Central School District Financial Condition 2013M238
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
… Thomas P. DiNapoli. Ellen S. Peck, 64, of Alexandria Bay, was charged with grand larceny in the third degree in … both the town of Alexandria and the village of Alexandria Bay, allegedly pocketed cash for transfer station fees, arena …
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
… receipts in June were down $1.5 billion or 17.3 percent from the previous year, according to the monthly state cash … tax receipts in June were down $15 billion or 173 percent from the previous year according to the monthly report …
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
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … Section C20 – Cash Deposits with Financial Institutions and GASB Codification Section I50 – Investments ) most … updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAdequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… has had various levels of impact on the financial operations of local governments across New York State. Some local governments have seen little to no impact on their …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20