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Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The … operates 17 schools with approximately 19,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesGoshen Central School District – Financial Condition (2017M-46)
… a plan that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by … a written reserve fund policy that indicates the amount of funds to be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Freeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $167 … an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal years but did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Odessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. Entered into a … purchase order by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectSilver Creek Central School District – Financial Management (2022M-153)
… agreed with our findings and recommendations, except for certain issues. Appendix B includes our comment on issues …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Town of Ashland – Long-Term Planning (2024M-114)
… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … over the next five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … initiated corrective action. … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Resources for Local Officials
… Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit Cost-Saving … and Publications File Data with the Office of the State Comptroller Annual Financial Report (AFR) Electronic …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… is not appropriate. Subject to the availability of funds, a simplified renewal agreement requires the successful … relevant requirements of State Finance Law Article 11-B. Funds reservation and expenditures must be made against the … to a contract that will result in a transfer of funds among program activities or budget cost categories, but …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York State Comptroller Thomas P. DiNapoli and New York City … acts and hate crimes against Russia’s LGBT community is drawing increased criticism," DiNapoli said. "VK.com’s …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal … since 2008, according to a report on the recently enacted state budget released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingAnnual Financial Report
… Financial Statements Municipalities that maintain sub-funds will aggregate this activity into one fund. Sub-funds will no longer be reported separately. Police and Fire … 9016.8 – Fire Retirement – Employee Benefits. Enterprise funds will require the reporting of adopted budget …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… to the In-State program, of which more than $370 million is still available to invest in New York companies. In total, … team has proven to be a winning formula. Trillium Group is proud to have been able to assist another emerging … The $176.2 billion New York State Common Retirement Fund is the third largest public pension plan in the United States …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundDiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… will continue to manage the pension fund in the long-term best interests of our members, retirees and the state’s …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… Her thefts were discovered during a joint investigation by State Comptroller Thomas P. DiNapoli’s office, Yates County … prosecution, and conviction, especially the New York State Comptroller’s office for their forensic work.” Brown … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… town funds over a four-year period. “The defendant abused her position to treat herself to video rentals, gifts, … our laws, accountable,” Nigrelli said. “Ms. Asquith used her position with the town to take money from taxpayers for … from 2010 to early 2022. During a routine audit, DiNapoli’s office found that from March 2017 to September 2021, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Green Jobs Environmental Bond Act of 2022.” With nearly 68 percent of voters who voted on the ballot question …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s … submit detailed written deposit and disbursement reports on a monthly basis and ensure that the Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m