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Canaseraga Central School District - Financial Management (2019M-104)
… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Genesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, … does not adhere to the purchase order system required in its bylaws. The Audit Committee’s audits only included a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mConcord Industrial Development Agency – Agency Management (2015M-61)
… The purpose of our audit was to review CIDA’s operations for the period January 1, 2012 through March 4, 2015. … the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. Key Finding The Board has not taken …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… District officials did not award the appropriate number of points to volunteers for participation in department … not review the entries in the computer program unless the points earned as indicated on the reports were disputed by … as necessary to ensure conformity with GML and then award points in accordance with the revised point system. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Town of Warsaw – Tax Collection Remittance (P1-24-22)
… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $3.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialState Comptroller DiNapoli Statement on 2025 State of the City Address
… released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is … released the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… Despite recent market volatility, strong investor interest in the state’s full-faith-and credit GO bonds resulted in favorable interest rates and produced savings for state … approved by the voters, will pay for essential investments in transportation, education and environmental projects,” …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsElementary and Secondary Education – 2021 Financial Condition Report
… School Buildings Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been … Significant Federal Aid The COVID-19 pandemic resulted in a complete shutdown of school buildings in March 2020, with partial reopening plans developed that …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… , Town of Newfane and the Village of Sandy Creek . "In today's fiscal climate, budget transparency and … The significant revenue and expenditure projections in the tentative budget for the general, electric and parking … budgets are not balanced and include a deficit of $200,000 in the water fund and $215,863 in the sewer fund. The village …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Hancock Fire Department … were properly recorded or deposited. Track state and local government spending at Open Book New York . Under … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases State Audits
… structures are inspected timely. Department of Health (DOH): Multiple Same-Day Procedures on Ambulatory … students who were not properly matriculated. Office of Mental Health (OMH): Assertive Community Treatment (ACT) … and support services to individuals diagnosed with severe mental illness whose needs have not been well met by more …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in a timely manner. The former clerk was arrested in July 2024 and arraigned on charges of grand larceny, falsifying … supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor filed the 2024 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… treasurer’s work to provide compensating controls. As a result, unsupported and unapproved disbursements were made, … could go undetected and uncorrected, which could result in theft, waste and abuse of company resources. Town … Fire District – Board Oversight (2022M-170) , released in January 2023. The audit determined that the board did not …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal … paid $4,126 more for fuel than necessary. Village of Tuckahoe – Financial Condition (Westchester County) The … of the Alton Fire District Village of Tivoli Village of Tuckahoe and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and … billing registers and cash collections were not deposited in a timely manner or properly secured prior to deposit. … or prepare and submit monthly reports to the board. In addition, the treasurer’s status, as either a library …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Treasurer’s records on an annual basis. Although Company minutes include motions to "pay all bills," it is unclear … Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the membership, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… accounting records were audited on an annual basis by a CPA, as is required by the Department bylaws. Key … financial records and reports. Contract annually with a CPA to audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds