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State Comptroller DiNapoli Releases Municipal & School Audits
… district officials maintained surplus fund balance levels at more than three times the amount allowed by state law. … the tax certiorari reserve fund and maintained it at a reasonable level. However, the treasurer did not … balances did not agree with general ledger cash balances at month-end for 18 of the 40 bank reconciliations auditors …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… former Willsboro town clerk/tax collector, pleaded guilty to stealing nearly $90,000 in funds from the society and the … the trust of her community and used her two positions to enrich herself at taxpayer expense,” DiNapoli said. “My thanks to Franklin County District Attorney Crawford and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… on congestion pricing, which had a delayed start beginning in January, to bring in $15 billion for the MTA’s 2020-2024 capital program. The MTA also anticipated $14 billion in federal funds for its 2025-2029 capital program. Ongoing …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsComptroller DiNapoli Releases Municipal Audits
… submitted monthly reports and remitted all fines and fees to the appropriate parties. However, monthly bank … they were recorded properly but were not always remitted to the appropriate parties in a timely manner. Clerk fees … were not provided with IT security awareness training to ensure they understand the policies and how they could …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … callously exploited her mother-in-law’s death in an effort to defraud New York’s retirement system and the Social …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees and all five board members), 17 employees and the five volunteer …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli Announces Coal Investments Under Review
New York State Comptroller DiNapoli today announced the New York State Common Retirement Fund is reviewing 27 thermal coal mining companies
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… can be drawn. Step 1) Manager Transaction Review. For all agencies, the default setup at the Customer Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesComptroller DiNapoli Releases Municipal Audits
… Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … complete and accurate, and that purchases were made in accordance with the procurement policy. The village’s … process does not comply with the procedures outlined in the policy. Greenville Fire District #1 – Board Oversight …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 92-2
… FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants … HYDRANTS -- Fire Districts (authority to use general fire district funds to pay amounts due under contract for hydrants … hydrant contract) TOWN LAW, §176(12),(27): General fire district funds may not be used to pay amounts due under a …
https://www.osc.ny.gov/legal-opinions/opinion-92-2New York State Employees and Federal Funding – Federal Funding and New York
… with federal dollars ranges widely – from 40 agencies that have no federally-funded FTEs to the Department of Labor, … 9,009 189,700 4.7% Note: Neither SUNY nor CUNY report any of their FTEs as being federally funded, even as the SUNY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. … …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Perry Central School District – Financial Management (2017M-118)
… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Schalmont Central School District – Financial Condition Management (2018M-15)
… through June 30, 2017. Background The Schalmont Central School District serves the Towns of Rotterdam, Princetown and … appropriate fund in a timely manner. … Schalmont Central School District Financial Condition Management 2018M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to … The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to … for 2013 totaled $115,144. Key Findings The Council does not approve claims prior to payment, the audit committee did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire … 7, 2014. Background The Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie … issued inherently high risk debit cards to various officers. Key Recommendations Determine whether any of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialPortville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245South Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts and whether fund balance was within the statutory limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Akron Central School District - Financial Management (2018M-195)
… maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with us in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… [read complete report – pdf] Audit Objective Determine whether Onondaga Cortland Madison … investment policy. Invest available funds throughout the audit period in an authorized cooperative municipal … and indicated they plan to initiate corrective action. … audit onondaga cortland madison BOCES cash management …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management