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City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over … 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a … City of Jamestown Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Southside Academy Charter School – Board Oversight (2013M-318)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with … costs are allocated by NHA to the School. For example, $2.9 million in indirect costs have been allocated to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… the state’s fiscal year. For the three-month period ending Sept. 30, 2022, Fund investments returned an estimated … of March 31, 2022, the end of the state fiscal year. As of Sept. 30, the Fund had 42.33% of its assets invested in … in cash, bonds, and mortgages (22.62%), private equity (15.29%), real estate and real assets (13.53%) and credit, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterDiNapoli Announces Latest Fiscal Stress Scores
… those with persistent financial problems are struggling to stay out of the red and fix their problems," said DiNapoli. … areas, there are municipalities that should focus on near-term financial risks and implement more prudent long-term planning." The latest round of scores is based on …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Issues Report on Public-Private Partnerships
… DiNapoli’s recommendations follow the release of a report today examining the benefits and problems that have … and include safeguards to avert costly mistakes down the road. This may seem like an easy-money solution to a complex … options. In January 2011, DiNapoli issued his first report on the role that public-private partnerships might …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… in education, health care and other important areas, it’s critical to maintain a long-term view and ensure the state’s spending does not grow to unsustainable levels. Federal … the limits, rendering the cap meaningless. In the coming weeks, the state Division of Budget will release an updated …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk … calculating bills for three students. As a result, two home districts were underbilled by $5,078 and one home district was overbilled by $638. Putnam Northern …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsGates Fire District – Audit Follow-Up (2024M-10-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … The purpose of our review was to assess the Gates Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fState Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency without a written agreement detailing the services to be provided and the basis for the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Residential Domestic Violence Programs (Follow-Up)
… in our initial audit report, Oversight of Residential Domestic Violence Programs (Report 2017-S-16 ). About the … and ensure safe and healthy living conditions. Victims of domestic violence are a vulnerable population and constitute … housing – and for whom homelessness is a daily threat. The Domestic Violence Prevention Act (Act) of 1987 (Article 6-A …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followDiNapoli: NYC Retail Sector Battered by Pandemic
… York State have relied primarily on federal assistance to shore up their businesses. Retail firms sought assistance …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemic2015 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Funds Debt Service Funds - Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Funds Debt Service Funds - Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-fundsNorth Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance … our comment on an issue raised in the District’s response letter. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86State Comptroller DiNapoli Releases School District Audits
… card charges reviewed were adequately supported and for valid purposes, only one was properly approved. The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided totaling …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… City officials did not implement all recommendations in the previous budget review letter when preparing the … certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. … in a timely and accurate manner, or that all adjudicated cases were reported. They did not provide adequate oversight …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsArea #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user behavior, describe the tools and procedures used to help protect data and IT … equipment and user privacy (e.g., management reserves the right to examine email, personal file directories, web access …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… relief to small businesses by paying off the Unemployment Insurance Trust Fund loan, and reduced personal income tax … rates for lower- and middle-income families starting in 2026. Other new funding initiatives include expanding access … strain at the local level as pandemic aid has ended and costs continue to rise. Deep uncertainty surrounding tariffs, …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetVillage of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10