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New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of … “The enormity of these risks requires the city to continue to identify areas for revenue enhancement, cost …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… from the Village. “Nancy Berger is accused of stealing funds from the Village of Norwood, a violation of her … Attorney Pasqua. Berger is accused of stealing the funds between 2018 and 2022 by writing Village checks to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an estimated $180.7 …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionTown of Pittstown – Records and Reports (2013M-5)
… approximately $2.5 million for the general and highway funds. Key Findings The Supervisor did not maintain adequate … reports. Examples include balance sheets for operating funds that did not balance, with differences totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … trust fund, Department officials have not disbursed these funds in a timely manner in accordance with the policy. As of …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… "shall not be qualified to make application for funds or grants or to receive such funds from any department or agency of the state without …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCollege at Purchase – Selected Employee Travel Expenses
… shortage and to ensure the most efficient use of State funds. Key Recommendation Conduct a formal written study to … the option that ensures the most efficient use of State funds. Other Related Audits/Reports of Interest State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesTown of Laurens – Budgeting Practices (2013M-204)
… As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, … determining a reasonable level of unexpended surplus funds to be maintained. Account for flood related revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143State Comptroller DiNapoli Releases School District Audits
… Union Free School District – Extra-Classroom Activity Funds (Suffolk County) The extra-classroom activity clubs did … Therefore, auditors could not determine whether all funds received and disbursed were properly accounted for. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… available. Because of this, both the general and highway funds experienced significant declines in fund balance from … the operating deficits in the general and highway funds. The Board does not perform a proper audit of claims. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Comptroller DiNapoli Releases Municipal Audits
… percent) from 2014-15 to 2018-19. The general and sewer funds had operating deficits during the past five years, and … budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Westerlo – Selected Financial Activities (2013M-323)
The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for the period Ja
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… have not addressed the intended use of these excess funds and have not reviewed water rates to assess their …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Utica City School District – Financial Condition (2013M-341)
… by the end of 2011-12, the District’s unexpended surplus funds had declined to a deficit of $1,157,820. By the end of … the District was able to increase the unexpended surplus funds to $1,127,047 (.8 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… The District reported year-end unexpended surplus funds of almost 10 to 12 percent of the ensuing year’s … The District’s reserve policy does not define how reserve funds should be used. In addition, we found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… expenditures that could have been paid for with reserve funds and the Board has not developed a written reserve fund policy or documented its rationale for setting aside funds in reserves, optimal funding levels or conditions under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… expenditures and appropriated unexpended surplus funds that they did not use. The District’s unexpended surplus funds have exceeded the statutory 4 percent limit during the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts