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Village of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 … Village of Suffern Budget Review B81513 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Woodridge – Financial Condition (2013M-172)
… Board properly managed the Village’s financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of … the Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… result, the School did not have access to the undeposited funds, the Board’s monthly financial reports did not … and the risk of loss, diversion or theft of School funds was increased. Key Recommendations Maintain detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional … due to the casino revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The … Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-214th Annual Emerging Manager & MWBE Conference
… The Emerging Manager & MWBE Conference is an opportunity for attendees to connect with New York State Common … that enable the Fund to reap the benefits of diversity for members, retirees and beneficiaries of the New York State … of the day's events. Note : Recordings are not available for the panel discussions or breakout sessions. Recorded …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… the arrest of former Oneida City Chamberlain Nancy Andrews for allegedly stealing more than $78,000 from the city over the course of 14 years. “For over a decade, Andrews allegedly betrayed her office and … District Attorney Gabor, and the New York State Police for their work in uncovering this theft.” “The District …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… the Office of Temporary and Disability Assistance (OTDA) in implementing the state’s Emergency Rental Assistance … The state’s initial rollout of the program resulted in only a small portion of the much-needed funds being … low-income and minority New Yorkers, particularly those in New York City. DiNapoli’s report details OTDA’s struggles …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… that New York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an … universal deployment of the highest-speed connections in every corner of the state, according to a new analysis … that New York state will get nearly $665 million in federal funding to invest in improvements to broadband …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Cattaraugus County) The unrestricted fund balance for the district has consistently exceeded Real Property Tax …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Former Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… of incarceration. Hiller and his three co-defendants — Ira Kurman, 54, of Hewlett, Roy Hoffmann, 53, of Woodmere, … Thomas P. DiNapoli notified ICDC and specifically, Ira Kurman, that it planned to conduct a routine audit of …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other programs, but authorizes more than $10.5 billion in new state debt and allows billions of dollars in lump sum … decisions in Washington may force tough fiscal choices for the state and raise new questions for local governments …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-ahead