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State Comptroller DiNapoli Releases School District Audits

… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0

Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)

… percent. Over the last three years, the District budgeted for operating deficits totaling $358,300 but actually had …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-management

Sexual Offender and Management Treatment Act Program

… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and ordered to pay $50,000 in restitution. Key Recommendation Routinely …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154

Town of Lincoln - Disbursements (2022M-198)

… claim payments to the former Supervisor and the additional payroll payment to the former bookkeeper and seek recovery of …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Town of German – Supervisor’s Records and Reports (2023M-54)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The former Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate and … years. Did not provide budget status reports, or a monthly accounting of all money received and disbursed, to the Board. …

https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54

Town of Tompkins Fire District – Board Oversight (2023M-33)

… late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

North Greenbush Common School District – Claims Auditing (2022M-112)

… Key Recommendations Ensure the appointed claims auditor audits and approves the claims before payment. If a claims auditor is not appointed, ensure the Board audits and approves claims. Request and receive signed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112

Violating the Terms of a DRO – Divorce and Your Benefits

… If NYSLRS has a DRO on file that requires a member to elect a … to comply with the pre-existing order or agreement (RSSL Section 803-a). NYSLRS must receive a new DRO requesting the Comptroller make …

https://www.osc.ny.gov/retirement/members/divorce/violating-terms-dro

City of Rensselaer – Accounting Records and Reports (2023M-26)

… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter

Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)

… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR …

https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11

Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)

… Hall, such as signs with raised lettering and Braille. 26 components at the Town Hall Annex (Annex), such as van …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30

Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)

… console. In addition, we reviewed capital asset records for 130 assets with a historical recorded cost (also referred …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capital

Hammond Fire District – Board Oversight (2024M-151)

… and reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

DiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter

… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $267.7 …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarter