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Schoharie Central School District – Financial Condition (2013M-263)
… The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … $8 million less than budgeted over a five-year period. In addition, although the Board appropriated on average … not be used. Develop a plan to use surplus fund balance in a manner that benefits District taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2014 through … Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… not needed to fund District operations. Ensure that all reserve funds are properly established by resolution, …
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)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
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)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … elected by the boards of the component districts. For the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs supported in whole or in part by …
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)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
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)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins …
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)
… not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund … deficits when it had operating surpluses; the swing in operational results totaled $9.7 million. As of June 30, … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
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)
… 2007 backhoe and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both …
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)
… balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing … instead of planned operating deficits totaling $482,700 in the general fund town-wide (TW), general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Resources for Local Officials
… and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property Tax Cap …
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
… renewal agreement. The purpose of this section is to present standard contract language for each of those types of agreements for grant contracts, and to provide guidance for their use. As detailed in the New … Comptroller (OSC) recommends that agencies not subject to New York State Grants Management Budget Bulletin still …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… State Comptroller Thomas P. DiNapoli today toured Ambrell, a Scottsville-based manufacturing firm, to highlight an … made by the New York State Common Retirement Fund’s (Fund) In-State Private Equity Program. The Fund recently … helps companies thrive in New York while keeping the state pension fund diversified and strong,” said DiNapoli. “By …
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
… statement today in response to the Governor’s 9th Proposal for the 2018 State of the State, related to the New York … to sustainable investments is $5 billion and growing. For all of this and more, the state pension fund has been … fund in the long-term best interests of our members, retirees and the state’s taxpayers." … The New York State …
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
… Former Town of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly … office. Brown, 49, of Penn Yan, stole cash payments made to the town for property taxes and fees for marriage … hunting permits and building permits. She used the money to support her personal lifestyle, including trips to casinos …
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
State Comptroller DiNapoli announced the arrest of Michelle Asquith the former Town of Poestenkill administrative assistant for allegedly stealing more than $3000 in town funds over a fouryear period
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… an ongoing source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have fluctuated over time and reached a high of $400 million …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… some parts of the world," DiNapoli said. "These companies have a strong track record upholding LGBT equality … bottom line." The joint letter was sent to companies that have strong equal opportunity employment policies and asked … and certain countries in Africa compels companies that have championed LGBT rights here in the U.S. to ensure their …
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
… in the strongest fiscal position in years and was able to deposit $175 million in the Rainy Day Reserve Fund for the first time since 2008, according to a report on the recently enacted state budget released … Plan is updated I hope there will be more definition on how that goal will be reached.” Based on the Division of the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footing