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KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… School officials and staff accurately billed and collected resident district tuition for the sample of 50 students we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsVillage of Corinth – Investment Program (2023M-146)
… liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him accountable.” Past Releases Former Avon …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanOpinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … an investment by local law. You ask whether a town may, under the provisions of section 11 of the General Municipal Law, invest a portion … Whether a town may under the provisions of section 11 of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli Releases Report on NYS Executive Budget
… issuances. This independent oversight protects taxpayers from short-sighted decisions that can burden the state … outpace receipts throughout the five-year Financial Plan period. Over this period, General Fund receipts are … New York’s population declined by nearly 102,000 from 2022 to 2023. The state has led the nation in population …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in spending at a time when new federal actions on funding and policy may change the relationship between the federal … The Enacted Budget for State Fiscal Year SFY 202526 is …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetOpinion 2005-4
… is a conflict, ambiguity or inconsistency between the two (see, e.g., Nassau County v Town of Hempstead , 84 AD2d 557, … controls the general words of an earlier enactment (see, e.g., People v Doe , 117 Misc 2d 35, 457 NYS2d 399, … referendum procedures are expressly set forth by statute (see e.g., Town Law §90 et seq .; Village Law §9-900 et seq .; …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfWhite Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/white-plains-2020-71.pdfAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments … for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
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)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 adopted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20DiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… Green, the former clerk to the supervisor for the town of Minerva, was sentenced today in Essex County Court to 1 … an investigation and audit found that she took thousands of dollars in unauthorized payroll payments and used public … DiNapoli’s office also found that Green, who is a member of the state’s retirement system, used town funds to pay back …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsSaratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s … is approximately $26 million, funded primarily by resident service revenue and interfund transfers from the general … account for the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235NYS Common Retirement Fund Announces First Quarter Results
The New York State Common Retirement Funds Fund overall estimated value in the first quarter of the State Fiscal Year 20182019 was $2092 billion based on a 153 percent investment return over the threemonth period ending June 30 2018
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance exceeded … almost $1.5 million between the fiscal years ended 2010-11 and 2012-13. Instead, the District used less than $51,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fort … Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s three capital reserve funds. As a result, the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… State Comptroller Thomas P. DiNapoli, Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today announced that former clerk-treasurer of the village of Bemus Point, Jennifer Jaegar, pleaded guilty … State Comptroller Thomas P DiNapoli Chautauqua County District Attorney Jason Schmidt and Chautauqua County …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-funds