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Town of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… limits. Establish policies relating to reserves, review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Investment Advisory Committee
… Committee is appointed by the Comptroller pursuant to Section 423 of the New York State Retirement and Social … reviews the investment policy statement and any amendments to it, and reviews and provides a recommendation to the Comptroller on the proposed asset allocation plan …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… (CMIA) to ensure efficiency, effectiveness, and equity in the exchange of funds between the Federal Government and … of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange of funds between the Federal Government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… balances. I thank Steuben County District Attorney Brooks Baker and the Steuben County Sheriff’s Office for working …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… renters who fell behind on payments in the pandemic, but this money isn’t getting to them,” DiNapoli said. “The state … that OTDA received only 168,321 applications as of July 30, reflecting fewer than 15 percent of the 1.2 million … ERAP and from the passage of the Tenant Safe Harbor Act, so that tenants understand their legal rights; and Work with …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… showed that reliable, high-speed internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical path for our state’s digital future.” DiNapoli’s 2021 broadband … trends as rural regions may not generate enough revenue for the private sector to justify building the infrastructure …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… one property owner’s payment to another. She spent the funds on, among other things, social outings with friends and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… nearly $3,000 from the town and altering town records to cover her theft. “Ms. Tiede was entrusted to safeguard public finances but instead she allegedly abused her position to steal town funds and attempted to hide her crime,” …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsCity of Olean – Budget Review (B17-1-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City's general, … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… employees by gender, race, ethnicity, sexual orientation, age, disability and veteran status. Currently, these … to consider diversity inclusive of sex, race, ethnicity, age, gender identity, gender expression and sexual … Fund’s scrutiny of board diversity, including diversity of age, race, gender, ethnicity, sexual orientation and gender …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionOpinion 96-22
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … and tax stabilization reserve fund); (use of moneys in fund following abandonment of purpose for which fund … established) GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Opinion 88-51
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken annually …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… for reimbursement because the staff controller should have been capable of providing the same services. Moreover, … $1,981,802 in salaries and fringe benefits that should not have been charged to the State; $310,136 in undocumented … education providers throughout the state. The audits have continued to find improper use of public funds for …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expenses