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Village of Delhi – Audit Follow-Up (2019M-204-F)
… report released in January 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fTown of Guilford - Justice Court Accountability (2018M-248)
… - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… by sufficient documentation. Officials: Used public funds to make donations or impermissible gifts totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Greene – Justice Court Operations (2021M-95)
… Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed … exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court … … Determine whether the Town of Greene Town Justice Court Court properly accounted for deposited disbursed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… the funds. The New York City Department of Education plans to use a smaller share of the billions of dollars of its federal aid to help close pandemic learning gaps than other large school … during the COVID-19 pandemic and are still struggling to catch up,” DiNapoli said. “The federal government …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-august-2022.xlsxCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-august-2022.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfPreventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
Preventing Fraud and Abuse of Public Funds: Local Governments Need to Do Better
https://www.osc.ny.gov/files/local-government/publications/pdf/preventingfraud.pdfAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Town and Village Chief Fiscal Officers Since 1990 the New York State Environmental Facilities Corporation (EFC) , … net debt service schedule is provided at closing. Semi annual billings for principal and interest on loans. These …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, … costs. Planning today and saving incrementally can help reduce the financial impact of such expenses on your annual … Finance Law Section 11.00). This type of capital reserve does not require a stated estimated maximum cost. A governing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… procedures or a faculty auditor. Collections totaling $5,767 were not recorded in the accounting records and were … all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … Office acts as the clerk of the respective county's Supreme Court. It receives, indexes, and files all Supreme … the fiduciary clerk and the administrative judge of this decision in writing. Key Findings We found that the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfFederal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfFederal funds to New York City: Child Care and Development Block Grant
The Child Care and Development Block Grant (CCDBG) (Assistance Listing Number 93.575) is the primary federal program that provides child care assistance to low-income working families.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-child-care-and-development-block-grant.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
… and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. … and reserves for the general water and sewer district funds and has multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… of Mount Vernon Mayor Richard Thomas for stealing campaign funds and lying about those funds on a disclosure to the State Board of Elections. Thomas … public corruption across the state." “By using campaign funds to line his own pockets, Mayor Thomas broke the law, …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richard