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Canaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Genesee Valley Central School District - Financial Management (2019M-231)
… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … Executive Board and a five-member Board of Directors, to provide fire protection services to its residents. Disbursements for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 … Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. … Key Finding The Board has not taken sufficient action to initiate new projects and encourage the creation or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award … officials did not award the appropriate number of points to volunteers for participation in department responses and … Review and amend the District’s point system as necessary to ensure conformity with GML and then award points in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Warsaw – Tax Collection Remittance (P1-24-22)
… (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not … Clerk remitted all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialState Comptroller DiNapoli Statement on 2025 State of the City Address
… than a year ago, enabling the initiatives proposed today to make the city more affordable for working-class New … “The new proposals must be carefully managed and monitored to ensure they benefit the New Yorkers they are meant to serve and be sustainably funded and efficiently delivered. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressGeneral Schedule/Cycle of Data Availability: Financial Data
… reviewed annual financial report data becomes available to requesters. The major classes of general purpose local … – county, cities, towns, and villages – are required to submit annual financial reports to OSC within 60 to 120 days of the close of their fiscal …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataComptroller DiNapoli & A.G. Schneiderman Announce Indictment of Former Highway Superintendent in Public Corruption Case
… the money by submitting fraudulent vouchers for payment to the Town of Erin. “This indictment shows that nobody is … wastes taxpayer dollars, and that is why I will continue to pursue those who betray the public trust.” "Cases such as … auditors and investigators from my office will continue to partner with Attorney General Schneiderman and law …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-ag-schneiderman-announce-indictment-former-highway-superintendent-publicDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… by voter-approved bond acts and refund certain bonds to reduce debt service costs. The refunding saves New York … will also mitigate the risks from federal proposals to eliminate the subsidy on Build America Bonds, increasing the total savings to $19.2 million, or $16.4 million on a net present value …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsElementary and Secondary Education – 2021 Financial Condition Report
… reopening plans developed that summer and continuing to evolve based on school district experiences and capacity. … the extraordinary challenge of quickly shifting teaching to remote formats. As of October 2020, the State Education … fully or in part. Schools have received or are slated to receive $14.7 billion from various federal aid programs, …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… Town of Hoosick - Departmental Cash Collections and Sales Tax Allocation (Rensselaer County) The town operates a …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… identifying certain conditions and opportunities related to cash receipts and disbursements for the department … Auditors revisited the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was limited to interviews with department personnel and inspection of …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… issues with the quality of data the department relies on to administer the state's weights and measures program. … Such deficiencies diminish the department's ability to conduct useful analyses and to provide meaningful information to the municipalities. Such …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… Moving forward, additional actions should be taken to ensure all high- and intermediate-importance structures … provides treatment, rehabilitation, and support services to individuals diagnosed with severe mental illness whose … than 50,000 state contracts, visit www.openbooknewyork.com. The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… In January 2025, the former clerk pleaded guilty to petit larceny, resigned from the position and made restitution to the town. Auditors also found that annual collections … by approximately $17,000 (43%) from 2018, the year prior to the former clerk taking office, to 2022. Town of Davenport …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsAbout Benefit Reductions
… benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for early … reductions are prorated by month. The closer you are to your full retirement age at retirement, the less the reduction will be. It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsState Comptroller DiNapoli Releases Municipal Audits
… in the company’s bylaws, or adopt detailed, written bylaws to provide guidance to the treasurer for recording and reporting financial … segregated and did not monitor the treasurer’s work to provide compensating controls. As a result, unsupported …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Agriculture and Markets: Oversight of the Farm-to-School Program (2020-S-9) The department needs to improve monitoring of both program expenditures and recipient performance to ensure recipients use funds as intended and achieve …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-audits