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Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionBrighton Memorial Library – Board Oversight (2015M-116)
… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… maintained general fund unrestricted fund balance close to the 4 percent statutory limit. Adopted budgets consistently overestimated appropriations due to conservative budget practices. As a result, the District … by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The District allocated most of this fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of supporting … after they were entered by the clerk, allowing errors in the calculation of these exemptions to go undetected. Key … to meet eligibility requirements. Except as specified in Appendix B, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Comptroller DiNapoli Releases Municipal Audits
… , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … The village has experienced unplanned operating deficits in its water and sewer funds for the last two years. These … financial operations throughout the year. The budgets in both the water and sewer funds were not based on realistic …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… unsealed today charges Cesternino with Grand Larceny in the Second Degree and thirteen counts of Falsifying Business Records in the First Degree. "Volunteer fire companies are created to … integrity." According to the Indictment and papers filed in court today, Cesternino is alleged to have used her …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases School Audits
… District and the Three Village Central School District . “In an era of limited resources and increased accountability, … entries were made for interfund loans on fund ledgers. In addition, the district did not always pay employees at the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Tuition Assistance Program – CUNY York College
… the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in Jamaica, Queens, New York. York offers baccalaureate degrees in the liberal arts and sciences, business, health, teacher …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Comptroller DiNapoli Releases School Audits
… and the South Jefferson Central School District . "In today's fiscal climate, budget transparency and … School District – Financial Condition (Orange County) In fiscal years 2011-12 through 2015-16, the board … to fund operations. However, due to operating surpluses in four of the five years, $3.9 million of the appropriated …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsLocal Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 property taxes …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… 31, 2020. Other states already use this approach, and it is similar to how New York Medicaid currently pays Medicare … With the Reimbursable Cost Manual (2020-S-27) WARC is an SED-approved, non-profit special education provider … with disabilities who are 3 and 4 years of age. WARC is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,072 … remediation at the former Eastman Business Park in Monroe County. Governor’s Office of Employee Relations … LLC to lease space for Upstate Cancer Center of Verona in Oneida County. $6.4 million with Siemens Medical Solutions …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases State Audits
… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … preparing food prior to obtaining the required inspection. In addition, the department’s staff of 82 inspectors was below recommended staffing levels. In a follow-up, auditors found department officials made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsHigher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State public and … had 794,701 full-time and 340,884 part-time students in degree-credit enrollments. Full-time equivalent (FTE) enrollment at public institutions decreased in AY 2020-21 by 8.5 percent compared to five years earlier …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… to do the right thing and respond to this majority vote in support of our proposal by adopting a disclosure policy. … annual meeting last month, 75,880,439 (50.6%) were cast in favor of the Fund’s proposal and 73,985,538 (49.4%) were cast in support of management’s position opposing the proposal. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, … deposits totaling $2,180 with correct dates or amounts in the computerized accounting software. Record 104 … disbursements totaling $22,062 with correct vendor names in the computerized accounting software. Obtain any Board or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli Releases Municipal Audits
… aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition … the chief water operator procured all goods and services in accordance with village policy. As a result, there is an … for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits