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Fund Financial Data – 2022 Financial Condition Report
… For more detail, please see the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund … balance was restated due to the implementation of GASB Statement No. 84, Fiduciary Activities. …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Pleasant Valley – Financial Management (2024M-158)
… complete report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … Determine whether the Town of Pleasant Valley Town Town Board Board developed …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Cooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Stanford – Financial Condition (2013M-225)
Town of Stanford Financial Condition 2013M225
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a … the year, but did not address negative balances in budget line items. Therefore, the Board’s involvement in and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected … to the board. As a result, the board was not aware of all claims paid. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Authority Contracts on Open Book NY
… categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … categories of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
… the impact of federal aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 billion … of the total federal aid reported by local governments, school districts $1.6 billion (33 percent), cities $274 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … the System graded rate will increase or decrease by up to 1 percent depending on the gap between the increase or …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity … GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… to. We will continue to aggressively investigate any case involving public corruption and those who take advantage … the work of the State Police members assigned to this case, the Comptroller’s Office, and the Essex County District … due back in court on October 21. The charges filed in this case are merely accusations and the defendant is presumed …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kAnnual Employer Contributions – Employer Contributions and Rates
… contributions, and in November, we provide your final annual invoice . The 2027 invoice (next year’s invoice for … and in November 2026, we will provide your final annual invoice. Note: Because your estimated invoice and annual invoice are calculated using reported earnings and …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsComptroller DiNapoli Releases School Audits
… is no documentation indicating who is using the point of sale system. Although individual passwords are required to … which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total … an unrestricted unappropriated fund balance of $6,309, or .01 percent of the ensuing year’s budget. In the 2012-13 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0IT Asset Management (2022-MS-2)
… audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2