Search
Government-Wide Financial Data – 2021 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town paid for her health …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomJamestown City School District – Financial Condition (2015M-120)
… is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately 5,800. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Odessa-Montour Central School District – Financial Condition (2016M-71)
… and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill … Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were $588,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Dover – Fire Protection and Ambulance Services (2016M-413)
Town of Dover Fire Protection and Ambulance Services 2016M413
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413State Comptroller DiNapoli Releases Municipal Audits
… Long Beach and the Montezuma Volunteer Fire Department . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … supervisor did not maintain separate accounting records for each water district. Instead, the board adopted one …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always use a competitive process to procure goods and services in an economical manner or in … board approved a list of claims for payment each month, it did not conduct a thorough audit of individual claims to … implementing the recommendations related to the sensitive IT control weaknesses that were reported to officials …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Cattaraugus County) The unrestricted fund balance for the district has consistently exceeded Real Property Tax …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… Objective To determine whether the Office of Mental Health provides adequate reporting of community-based service reinvestment funds under the Transformation Reinvestment Plan. The audit covered the period from April 2018 through February … To determine whether the Office of Mental Health provides adequate reporting of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planState Comptroller DiNapoli Releases Municipal Audits
… did not enter into a written agreement with the district management association or monitor how the association used BID funds, resulting in revenues of at least …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 88-60
… involve an expenditure of public moneys ( Citiwide News v NYCTA , 62 NY2d 464, 478 NYS2d 593). Nonetheless, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Comptroller DiNapoli Releases Municipal Audits
… of Ellenville , Village of Harriman , Hughsonville Fire Company , Village of Livonia , Plattekill #1 Fire District … over the course of two billing cycles. Hughsonville Fire Company – Financial Activities (Dutchess County) The board … segregation of the treasurer’s duties. In addition, the company did not maintain adequate records of cash received …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) Officials are projecting operating deficits for the 2014 fiscal year totaling $269,904 in the general …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean Cruises Ltd. – Proposal received 32 percent … – Proposal received 34 percent support from shareholders Royal Caribbean Cruises Ltd. – Proposal received 34 percent …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalCincinnatus Fire Department – Financial Management (2025M-91)
… supported with documentation and safeguarded is essential for bills to be paid on time and making funds available for equipment, training and emergency responses. A lack of … with deposits recorded, but no disbursements were recorded in the ledger. Furthermore, Department treasurers did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91State Comptroller DiNapoli Releases School District Audits
… not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The district … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these … not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Minerva Central School District – Payroll (2016M-18)
… and procedures to ensure that employee pay was accurate for the period July 1, 2014 through November 30, 2015. … Background The Minerva Central School District is located in the Town of Minerva in Essex County and the Town of … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $4.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18