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Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 … government services to its residents. The Town Board is comprised of four elected members and an elected … through 2012 by an aggregate of more than $126,000, which is more than a 12 percent average shortfall. As a result, at …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Huntington – Payroll and Legal Services (2013M-28)
… 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of … for overtime that may not be necessary because overtime is not pre-approved and actual overtime hours are not … Review supervisor overtime and determine if it is necessary for supervisors to be at work earlier. Institute …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Wyoming County Industrial Development Agency – Project Management (2015M-62)
… requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill into an office building is for a … Review with WCIDA legal counsel whether the Center Street Business Center project is a permissible IDA project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectExtra-Classroom Activity (2015-MR-5)
… , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly … as "funds raised other than by taxation or through charges of a board of education (Board), for, by or in the name of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Lewis County – County Bridge Maintenance (S9-13-3)
… Key Findings The County does not have a written plan for bridge maintenance and repairs. Despite this shortcoming, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements during the … Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Holley Central School District – Financial Condition (2013M-342
… 21, 2013. Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Prattsville – Justice Court (2012M-243)
… a proper bank reconciliation and accountability analysis on a monthly basis. Ensure that deposits of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Message from the Comptroller – 2023 Financial Condition Report
… support for schools, health care and other programs. At the same time, new risks to financial stability are emerging. … Federal aid provided $89.6 billion, or 38 percent, of the State’s All Funds receipts in SFY 2022-23. This aid … emerges from the pandemic and policymakers contemplate the best path forward. Thomas P. DiNapoli State Comptroller …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerState Comptroller DiNapoli Releases School Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Dunkirk City … finance operations. When unused appropriated fund balance is added back, the district's recalculated unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… School District – Budgeting Practices and Reserve Funds (Nassau County) The board appropriated fund balance totaling $3.1 … data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … for 201 devices. Auditors reviewed 60 IT devices to confirm the devices were properly inventoried and …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0DiNapoli Orders Divestment of Russia Holdings
… a month, Russia’s unconscionable and immoral invasion has brought devastation and destruction to Ukraine,” DiNapoli … violent and unpredictable foreign policy has rightfully brought on substantial sanctions and his war has made Russia …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsComptroller DiNapoli Releases School District Audits
… District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be … years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight years of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsEmerging Manager Program
… partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of … monitoring and progression of potential candidates for inclusion in the program. Select an asset class below for … only diversifying its investments, but also growing its pool of fund managers. By accessing fresh talent and …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… released the following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s … A take down of larger-than-historical contingency (in-year) reserves, better-than-projected revenue and substantial … released the following statement on New York Citys Fiscal Year FY 2025 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… The Governor’s commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for future unforeseen events. “ State revenue is running well ahead of projections , and the proposed …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalExamination of Travel Expenses
… the employee’s usual work location. If an employee works at more than one location, the employee’s official … will normally be the employee’s main place of business (i.e., the place where the employee works more than any other work location). Such designation is …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of the four recommendations included in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report 2009-S-35). Background Our initial audit report, which … of the 4 recommendations included in our initial audit report Medicaid Overpayments for NonEmergency OutofState Inpat …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-follow