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Fallsburg Central School District – Financial Condition (2014M-33)

Fallsburg Central School District Financial Condition 2014M33

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Brighton Memorial Library – Board Oversight (2015M-116)

… January 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its … and their corresponding reconciliations monthly. … Brighton Memorial Library Board Oversight 2015M116 …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Middle Country Public Library – Treasurer (2015M-291)

… does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a … checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps to clarify that the Treasurer’s position is a …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Town of Locke – Financial Condition (2020M-111)

… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Town of Mount Pleasant – Financial Condition (2013M-303)

… the past five years, due primarily to the Board relying on fund balance as a financing source for operations. The …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Islip Fire District – Financial Condition (2020M-25)

… reserves. In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling … annual budget and comply with permissive referendum and public notice requirements. District officials generally …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Coeymans – Financial Condition (2015M-184)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)

… $1.8 million. Key Findings Repeated appropriation of fund balance drove the year-end total of unassigned funds to … balanced budgets with less dependence on using fund balance to finance operations. Develop a comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21

York Central School District – Financial Management (2022M-96)

… more than $1 million is overfunded and may be enough to pay annual claims for 132 years. The District did not have … more real property taxes were levied than was needed to fund operations. Key Recommendations Comply with the … limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and reasonably fund reserve funds. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

DiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion

… retention, and promotion rates, as well as pay data of employees by gender, race, ethnicity, sexual orientation, … by directors who demonstrate a commitment to sustainable long-term performance and responsible corporate governance. … , the Fund has voted against all incumbent board directors standing for re-election at companies that have no women on …

https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusion

Opinion 96-22

… are not required by law to be paid into any other fund or account ...". There is a limit on the amount which may be …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

Opinion 88-51

… funds appropriated for this item have been held in a bank account entitled "Reserve Fund". The town board wishes to use …

https://www.osc.ny.gov/legal-opinions/opinion-88-51

Examination of Center for Economic Growth, Inc.

… a system in place to account for MEP program income, DED does not have reasonable assurance that CEG met its …

https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-inc

Low-Income Housing Trust Fund Program

… whether Low-Income Housing Trust Fund Program (Program) funds are being awarded and disbursed in an efficient manner … whether LowIncome Housing Trust Fund Program Program funds are being awarded and disbursed in an efficient manner …

https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-program

DiNapoli: Comcast Agrees To Disclose Political Spending

… funds. In December, as trustee of the New York State Common Retirement Fund (Fund), DiNapoli filed a shareholder … and political action committees.  “The New York State Common Retirement Fund continues its leadership on one of … the Fund has filed resolutions with 52 New York State Common Retirement Fund portfolio companies to disclose …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spending

DiNapoli Statement on Charges Against Former Delhi Village Clerk

… use. She now faces grand larceny charges. Thanks to my investigators and auditors and their work with the New …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerk

Broker Search for Internal Equity and Fixed Income

… The New York State Common Retirement Fund (Fund) will commence its next … gifts and hospitality that apply to Fund staff as State employees; Will provide training to its employees on …

https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-income

DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses

… Thomas P. DiNapoli announced today that an audit of a Brooklyn preschool special education provider found it … Starting Point, and other providers, for the cost of their SEIT programs based on the eligible expenses they report. Providers are not allowed to charge the costs of related services to the SEIT program for reimbursement. …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expenses

DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme

… pleaded guilty on October 27, 2022 to the same offense and is awaiting sentencing. Today’s proceeding was held before …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-scheme