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DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire … for their diligent work on this case.” The audit, released today, found from 2009 through 2013, Dieter failed to make … New York State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real … foreclosure funds. Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were … with surplus deposits into court contained errors in the calculation of interest due and/or other mathematical …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: Seven collections … deposited these collections in a timely manner. Nine CPF collections totaling $5.3 million were not deposited …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… supported, deposited and used extra-classroom activity (ECA) funds. Key Findings The ECA clubs did not maintain adequate records. Therefore, we … a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… been referred to the Schoharie County District Attorney’s Office. Financial records maintained by the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… pdf] Audit Objective Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity … Determine whether the Malverne Union Free School District District ExtraClassroom Activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDutchess County – Financial Condition (2013M-370)
Dutchess County Financial Condition 2013M370
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Town of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… of approximately 1,350. The Town, which is governed by an elected five-member Town Board, operates a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330City of Amsterdam - Budget Review (B21-5-5)
… the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local Finance Law … Act (Act) of 2021. At this time, the timing of receipt of funds from the Act is uncertain. Once received, the funds … benefits between the operating funds using unsupported allocation methods. The proposed budget does not appropriate …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionXIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for … support day-to-day operations and to make appropriated and in some cases, non-appropriated payments. The Short Term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdf