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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted in expenditures of … review and determine the necessity of telephone and Internet services for usefulness. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the … Board, or recorded in the financial system. Town officials have not implemented policies and procedures over the IT system, including a computer use policy and adequate …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Butler – Highway Asset Accountability (2024M-115)
… the Town of Butler (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. … We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could not be accounted for. …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… [read complete report - pdf] Audit Objective Determine whether the Village … and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and … excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52DiNapoli Honors Community Leaders During Italian Heritage Celebration
… philanthropic family foundation. Pope has been a community activist for over 30 years. He has spent many years … American of New York with the title ambassador of Italian community. John A. DeCicco, chairman of DeCicco and Sons. He … Columbus Day parade in New York State. For individual photos or a group photo, go to: …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationHousing Assistance – Federal Funding and New York
… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceVillage of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8State Comptroller DiNapoli Releases Audits
… which $1.71 million had been expended as of February 2020. They found about $1.17 million (68 percent) in expenses for … (DEC): Compliance with Executive Order (EO) 95 (Open Data) (2020-S-11) EO 95 established an open data website … (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA officials did not provide assurance that Fare Enforcement and Worker …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Berlin … limit. Auditors also found student treasurers did not issue duplicate press-numbered receipts for extra-classroom …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls , …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bayport … purchases totaling $60,240 during the audit period and found that 32 purchases totaling $4,846, or 13 percent, … As a result, based on the records available, auditors found a cash shortage of at least $6,073 had occurred in the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Economic and Demographic Trends – 2021 Financial Condition Report
… Just Over $1.4 Trillion in 2020 A state’s Gross Domestic Product (GDP) is the value of production originating from all … … Provides information about the States Gross Domestic Product wages unemployment rate and population growth …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsComptroller DiNapoli Releases Municipal Audits
… properly segregated. Department heads are not required to sign time cards showing their approval, and pre-approval for … addition, a board member has a prohibited interest in town contracts. From January 2013 through June 2014, auditors … (2014M-287) The county has awarded nine third-party contracts totaling $1.9 million without soliciting …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Avoca Central School District – Payroll (2025M-14)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the responsibility to initiate … Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… with a college degree earn more than those with only a high school diploma. Median earnings for bachelor’s degree holders … costs at two-year public institutions. Private four-year tuition, fees, room and board of $58,423 in New York was 26% …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsXVI.3.B Fund Accounting – XVI. Financial Reporting
… Process and Document Preparation: New York State has three broad fund categories that are further divided into fund … Operations REV. 10/03/2024 … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting