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Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. In … and enforcement of water and sewer charges. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… to the lack of uniformity in timekeeping procedures and forms. Due to the lack of specific guidance and uniformity … establishing and implementing uniformity of procedures and forms. Key Recommendation Implement uniform timekeeping … procedures that include individual employee timekeeping forms. The forms should provide detail about the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… announced today. For the three-month period ending June 30, Fund investments returned an estimated 5.46%. … March 31, 2025, the end of the state’s fiscal year. As of June 30, 2025, the Fund had 41.2% of its assets invested in … DiNapoli announced today For the threemonth period ending June 30 Fund investments returned an estimated 5 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the third quarter of state fiscal year 2023-24. For the three-month period … New York State Comptroller Thomas P DiNapoli today announced that the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterNYS Common Retirement Fund Reports Third Quarter Results
… quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the three-month period ending Dec. 31, 2021, according to … and their beneficiaries continue to have secure pensions for generations to come.” The Fund's estimated value reflects … third quarter of the State Fiscal Year SFY 202122 was 474 for the threemonth period ending Dec 31 2021 according to New …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate controls over financial operations and reporting for the period January 1, 2011, to … Town of Davenport Financial Operations 2013M62 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the New …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSoftware Management (2015-MR-3)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Weedsport Central School District – Financial Management (2016M-94)
… in Cayuga County. The District, which operates two schools with approximately 800 students, is governed by an elected … Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… the North Amityville Fire Company, Inc. (Company) Board of Governors (Board) ensured that cash disbursements were for … flights and lodging in, among other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and … to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for alcohol. $5,121 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… budget balance. “The Governor announced significant funding increases for health care, infrastructure, affordable … will require careful balancing with other state and local funding needs and available resources, now and into the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and file the District’s AUD with OSC within 60 days of the close of the fiscal year. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… balance or ensure that the Treasurer provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund operations. We … fund balance was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Kendall – Justice Court (2013M-130)
… 2,700. The Town is governed by an elected Town Board comprised of four council members and a Town … to resolve outstanding issues and take action to close out old cases. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Town of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238