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Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… funds (e.g., reserves not expected to be needed in the near term). Establish a formal investment policy, if you …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases State Audits
… University of New York: Borough of Manhattan Community College (BMCC): Controls Over Bank Accounts (2015-S-93) CUNY …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public … then passed and documented in the meeting minutes. Town of Green Island – Justice Court Operations (Albany County) The … Clarence Public Library Village of Fort Johnson Town of Green Island Village of Lindenhurst Sayville Public Library …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Town of Windsor – Capital Project (2025M-52)
… to support how the funds were used or that the appropriate tax base was charged. Therefore, we question whether TOV fund … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … the GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … steps of the claims audit process. This weakness in the District’s disbursements process increased the risk …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning trend. We reviewed 2 the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and … usage reports, there is an increased risk that both the BOCES and component school districts could be incurring … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mVillage of Churchville – Procurement (2025M-140)
… [read complete report – pdf] Audit Objective Did Village of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October … Did Village of Churchville Village officials seek competition for the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Comptroller DiNapoli Releases Audits
… under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found … OMH provided adequate reporting on the funds reinvested in CBS under the plan, it can improve on the quality of its …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and school …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… To do so, the board must establish measurable goals for all approved projects, monitor the projects to ensure … $2.3 million. While the corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The corporation’s ability to pay off the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , … and payments were recorded and calculated accurately. Orange County – Court and Trust (2017M-225) Records … his office completed audits of Village of Massapequa Park Orange County Pine City Fire District No 1 Town of Porter …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As nations around the world become … future. Companies responsible for large greenhouse gas emissions like those in this industry, pose significant … of the best managed and best funded plans in the nation. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesDiNapoli Announces More Climate Actions; NYS Pension Fund Launches Evaluation of Shale Oil and Gas Companies
The New York State Common Retirement Fund Fund is evaluating 42 publicly traded shale oil and gas companies to determine if they are prepared for the transition to a lowcarbon economy
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-announces-more-climate-actions-nys-pension-fund-launches-evaluation-shale-oil-and-gasComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… Estate Real Property The Office of Public Administrator (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair market value and sell all real …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… such as The North Face and Timberland Simon Property Group Inc. , the largest shopping mall operator in the United … Group, Inc. – Withdrawn with agreement The Brown-Forman Corporation – Withdrawn with agreement Royal Caribbean … received 32 percent support from shareholders CMS Energy Corporation – Proposal received 34 percent support from …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
Highway and bridge projects have been shortchanged because the state continues to use money in the Dedicated Highway and Bridge Trust Fund DHBTF to pay down debt from past projects and cover the operating costs for state agencies
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, according … Only 53.6% of New York households owned a home in the second quarter of 2022, compared to 65.8% nationally. New … New York state has the lowest homeownership rate in the nation driven by low …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nation