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Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … balance. District officials used surplus funds each year to finance reserves instead of funding reserves through the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less … financial plan. The claims auditor did not report to the Board or prepare written reports for the Board showing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsSpecial Accidental Death Benefit – New Career Plan
… of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitState Comptroller DiNapoli Releases Audits
… – Farmland Protection Program (2023-S-19) According to the American Farmland Trust, farms generate over $47 billion in …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1State Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 791 … storage buildings for the Department of Transportation in Hamilton and Oswego Counties. $3 million with Sage … management services at the Riverfront Pump Station in Albany County. Department of Health $2 million with the …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayTown of Hornellsville – Financial Management (2025M-102)
… operating funds is an important financial consideration for town officials because it is available for appropriation to reduce taxes, fund one-time expenditures … increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal & School Audits
… $77,093 in a timely manner. State law requires collections to be deposited within 10 days of receipt. Without detailed … County) The tax collector did not remit collections to the town supervisor and Wyoming County treasurer within … by state law. As a result, funds were not provided to finance town and county operations in a timely manner. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… of Aloma D. Johnson Charter School , Center Moriches Union Free School District , Colton-Pierrepont Central School … amounts were overstated by 47 days. Center Moriches Union Free School District – Medicaid Reimbursements (Suffolk … protected from loss, theft or misuse. Further, in the event of a disaster, district officials would be unable to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 88-3
… and immediately by the officer collecting the same to the chairman, and shall be paid by him into the uninsured … of towns and police justices of villages shall be paid to the state comptroller in accordance with the provisions of … fines collected by town and village justices must be paid to the State Comptroller (Justice Court Fund). Pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Comptroller DiNapoli Releases Municipal Audits
… Authority , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs … issue duplicate receipts for tax collections. Town of Milton – Financial Records and Reports and Sales Tax Revenues … Authority Town of Groveland Town of Hammond Town of Milton and a comprehensive audit of road infrastructure needs …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… P. DiNapoli and Suffolk County District Attorney Raymond A. Tierney today announced the arrest of former Town of … deceased mother totaling $56,411.37. Johnson’s mother died on April 16, 2021. It is alleged that Johnson failed to … should have stopped after her death. Johnson was arraigned on Oct. 11 before Judge Anna Acquafredda in Suffolk County …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … Comptroller DiNapoli announced Christmas Fish of Halfmoon NY has been charged with grand larceny for allegedly stealing …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Albany Community Charter School – Financial Operations (2013M-185)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. … in the City of Albany. The School is governed by the Board of Trustees, which currently comprises 10 members. The … growth of the number of students over the next two years as the School expands to include middle school grade levels, …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185City of Lockport – Budget Review (B22-1-8)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Comptroller DiNapoli Releases Municipal Audits
… Volunteer Fire Company, Inc. – Financial Operations (Clinton County) Company officials did not establish adequate controls … of Gloversville – Parking Violation Operations (Fulton County) City officials have not established sufficient …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Title Insurance Industry (2017-S-10) While DFS has worked to strengthen its oversight of the industry through the … containing confidential information were insufficient to prevent unnecessary or inappropriate access to those systems. Auditors identified 367 user accounts with …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsIX.12.A Key Provisions – IX. Federal Grants
… grant awards and fund disbursements to states; States must draw federal funds in amounts necessary to fund only “actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… correct and consistent UEI throughout the entire lifecycle of a grant. The UEI serves as the primary key for tracking grant activity across the following stages: Initial application and award issuance. Payment … regarding the application process and the reporting of State expenditures, agencies should refer to Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number