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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is … Town of Babylon Financial Condition and Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsState Comptroller DiNapoli Releases School Audits
… In addition, the projected fund balance will continue to increase because the district will incur a $2 million … through 2014-15 totaling $7.7 million, which led to an increase in the district’s level of unassigned fund balance … the five years. District officials used surplus funds to increase reserves and the debt service fund each year. …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any … a formal disaster recovery plan. Town of Queensbury – Water System Cybersecurity (Warren County) Water officials …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsVillage Official Heading to Prison for Stealing More Than $100,000
… to prison for her actions and will serve as an example of what happens when you engage in fraud and misuse public funds. … the excess of her crime calls for state prison, which is what she received today.” Bailey used various village …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… state employees and retirees around the state. The added bonus of investing in a New York business and growing our …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Steven G. James said, “The individuals charged in this case stole funds from unsuspecting citizens, using the money … Degree before Judge David A. Renzi at Jefferson County Court. The defendants are due back in court for sentencing on August 6, 2024. Since taking office …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli Announces $15 Million Investment in Northern Ireland
… Fund (Fund) is investing $15 million (£9 million) with Northern Ireland venture capital firm Crescent Capital. The … part of an estimated $30 million anticipated investment in Northern Ireland. “We’ve found a dynamic opportunity to … Fund with a solid return on investment,” DiNapoli said. “Northern Ireland has the young, skilled workforce and the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandDiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Oneida County District Attorney Scott McNamara, and the New York State Police today announced the arrest of the long-time superintendent of the Utica City School … Comptroller DiNapoli today announced the arrest of the longtime superintendent of the Utica City …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and Utica. Local governments must comply with New York State General Municipal Law (GML) and should do more to … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Churchville – Financial Management (2025M-128)
… effectively manage fund balance? Audit Period March 1, 2022 – October 30, 2025 Understanding the Audit Area A key measure of a … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Required Reporting
… Constitutional Tax Limit Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County …
https://www.osc.ny.gov/local-government/required-reportingSchalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial … Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … The purpose of our audit was to evaluate the Fire Companys financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialSouth Glens Falls Central School District - Fund Balance (2018M-90)
… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because encumbrances, … Determine whether the District accurately reported fund balance and other related accounts and whether fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Portville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the … that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers might have realized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195