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Clymer Central School District – Financial Management (2016M-187)
… Sherman in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 … and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the corresponding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Portville Central School District – Financial Condition (2013M-384)
… November 13, 2013. Background The Portville Central School District is located in the Towns of Clarksville and … Portville in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384DiNapoli Statement on NYC's 2025 Budget Modification
New York State Comptroller Thomas P DiNapoli issued the following statement today regarding New York Citys 2025 budget modification
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … Harrisville Central School District , Oswego County Board of Cooperative Educational Services , Roslyn Union Free … totaling approximately $1.4 million (2.6 percent of 2015-16 appropriations) and did not properly monitor …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community Renewal (HCR), is falling short in its … conditions at facilities that went unaddressed, sometimes for years, and questionable spending. “Our auditors found … and garbage chutes would not close on their own, posing a fire risk to tenants, cracked walkways and an out-of-service …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsOpinion 98-17
… employees of the housing authority and to be held liable for the costs incurred under section 18. You ask whether a … section upon its employees, and (ii) to be held liable for the costs incurred under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity has been established , …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… of the COVID-19 pandemic, including ventilators and x-ray machines, that now sits unused in storage facilities across the state, missing recommended …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringCUNY Bulletin No. CU-570
… prevent employees from making excess 403 (b) deferrals in 2017, OSC will insert a new effective-dated row for … maximum contribution amount submitted by CUNY for 2017 in the Goal Amount field. A beginning contribution balance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaCounty of Rockland – Budget Review (B6-15-21)
… liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local Finance Law requires all local governments that have … of $2.5 million from employee participation in an early retirement incentive are included in the proposed budget. The …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … Oneida , Rockland , Saratoga , Ulster and Washington . “In today’s fiscal climate, budget transparency and … the bylaws could be improved by adding specific language specifying who is responsible for approving bills …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Town of Seneca Falls – Justice Court (2013M-89)
… internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background … a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an … The assigned Justices did not maintain separate bank accounts to track incoming Court moneys, and the Justice and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… entered into with organizations having various types of business or occupational relationships with members of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationState Comptroller DiNapoli Releases School District Audits
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Town of Bangor – Board Oversight (2012M-193)
… collected on the Town’s behalf which circumvented Town Law. The Board gave both Officers approval to open and … Conduct a thorough and deliberate audit of the claims for payment against the Town. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger trial balance and supporting documentation, we found the water fund balance was overstated by at least $271,264. The majority of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Comptroller Releases Municipal Audits
… on their financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of … significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City of Rome (Oneida … for 36 of 46 claims reviewed totaling $104,572. The director presented questionable quotes to the board and did …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsCollege of Optometry – Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesCompliance With Executive Order 95 (Open Data)
… Objective To determine whether the Olympic Regional Development Authority (ORDA) is … providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95. The …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataCity of Yonkers – Budget Review (B6-16-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2016-17 and the related justification … operating and debt service funding of $570.3 million for the Yonkers Public Schools and $546.1 million for the …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11