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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… the separation payments process. District officials do not maintain adequate supporting documentation for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment … Automated Standard Application for Payments ASAP is an allelectronic payment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… operations, appointed an Executive Director to oversee day-to-day operations. The Authority’s 2012 fiscal year operating … effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 through … taken steps to provide oversight of the Library/Museum’s financial activities. An accounting firm prepares the … and the Executive Director provides the Board with financial reports. However, the Board did not adopt a budget …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been … account so it will not be commingled with other District funds. Prepare and file annual foreign fire insurance reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments … Units may advance funds to an employee for a specific travel event. Process and Document Preparation: Business … The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… 2011 fiscal year and $43,865,900 for the 2012 fiscal year. Key Finding The Town allocates the costs of services provided … Instead, Town officials applied a flat percentage rate to each department’s budget, which is not equitable … charges – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Service Business Manager Darcy J. Conaway was charged this week with grand larceny in the third degree for … Service Business Manager Darcy J Conaway was charged this week with grand larceny in the third degree for …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementDiNapoli: Special Education Providers Shortchanging Special Needs Children
… abuse of taxpayer money. It is time for this to stop, and my office will do everything we can to make sure that … investment. As we continue to audit these providers, it is my hope that we will see a significant change in how these …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenState Comptroller DiNapoli Releases Municipal & School Audits
… use tax exemptions, mortgage recording tax exemptions and capital investments. DCIDA officials did not verify whether … to the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau County) District officials did not …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Executive Budget Report
… state faces prolonged inflation, rising federal interest rates and the end of federal relief aid that was instrumental … assumed decline is realized, there could be an additional $6.2 billion in total costs, including $2.2 billion in state … increases the balance of statutory rainy-day reserves to $6.5 billion at the end of the current fiscal year and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the States best interest to use cost effective payment methods and to avoid the expenses associated with the States traditional voucher payment process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help … maintain their health, independence and quality of life. New York State Comptroller Thomas P. DiNapoli, … a new savings plan called the New York Achieving a Better Life Experience NY ABLE program designed to help individuals …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has launched a multi-faceted initiative to hold publicly-traded corporations and their top executives accountable for their diversity, equity and inclusion policies and …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionNondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdfProgress Report on Climate Action Plan - July 2023
The Climate Action Plan Progress Report for the New York State Common Retirement Fund highlights the Fund’s recent efforts to address climate risks and opportunities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/progress-report-climate-action-plan-2023.pdf