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Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdfEnvironmental, Social and Governance Report, March 2017
This report reviews the Fund’s ESG milestones and details the process we are following to implement its ESG investment philosophy and strategies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/esg-report-mar2017.pdfComptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdfDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… New York state is facing signs of increasing fiscal … the state's Enacted Budget Financial Plan issued today by New York State Comptroller Thomas P. DiNapoli. "The state's … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program ( 2022-S-28 ). About the Program HCR is the State’s … (HUD) to administer the Section 8 Housing Choice Voucher Program (HCV) and the Section 8 Performance-Based …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… agents to manage the developments (managing agents). It is the responsibility of the owner to provide safe and … Office Visit Report), of any deficiencies or improvements where warranted. Title 9 of the New York Codes, Rules and … located in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellState Comptroller DiNapoli Releases School Audits
… totaling $35.6 million as of June 30, 2015, four of which were overfunded. Island Trees Union Free School … in the annual budgets. Auditors also found that BOCES can manage its software more effectively and efficiently. … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and used the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0NYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 percent to 28.3 percent of payroll for the … and hurt Main Street, we are fortunate that our state pension fund entered this uncertain time as one of the … assumption next year. In 2019, DiNapoli lowered the state pension fund’s assumed rate from 7 percent to 6.8 percent. …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and clean energy projects.” IRA Grants Energy, clean air and conservation programs funded through the IRA provide … grants to assist communities in identifying sources of air pollution and engaging with regulators to address them … of pollutants that cause climate change and other air pollution problems. The Internal Revenue Service has …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesUpper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… did not properly record all financial transactions in the accounting records or prepare required annual reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. … interest earnings. BOCES officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections were deposited in a timely manner. Key Findings While School officials ensured … district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsNewfane Central School District – Financial Management (2020M-88)
… reserves. Key Findings The Board and District officials can better manage fund balance and reserves. The practice of … statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit … to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Village of Hilton - Financial Management (2020M-31)
… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Town of Freedom – Financial Management (2021M-191)
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the … funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Hammondsport Central School District – Investment Program (2024M-63)
… Determine whether Hammondsport Central School District District officials developed and managed a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to … whether any of the misspent or possibly misused funds can be recovered. Ensure that the Board conducts a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financial