Search
City of Dunkirk – Community Development Block Grant Management (2012M-146)
… the CDBG program and have put significant public funds at risk. City officials have disbursed CDBG funds without the … to support the expenses and have used the funds at times to pay for a variety of miscellaneous expenses that …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146DiNapoli Releases February State Cash Report
… billion through Feb. 28, a decline of $481 million or 0.7 percent from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year to date … of the fiscal year, All Funds receipts totaled nearly $136.6 billion, a decline of $260.8 million, or 0.2 percent, from …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportNYS Common Retirement Fund Reports Third Quarter Results
… “Volatility remains the defining characteristic of the investment landscape, however. As we approach the Fund’s … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's … fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsOpinion 88-73
… LAW, §6-c(3)(a); TOWN LAW, §55-a: A town other than a suburban town may not establish a capital reserve fund for … fund for improvement district purposes. You note that suburban towns are authorized by Town Law, §55-a to establish … There is no general authorization for towns other than suburban towns to establish capital reserve funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Title I Grants to Local Educational Agencies – Federal Funding and New York
… districts, charter schools, and Special Act districts — for the purpose of closing educational achievement gaps between students (Assistance Listing Number 84.010). Funds pass through the State Education … Schools in which children from low-income families account for at least 40 percent of enrollment are eligible to apply …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesCarthage Central School District – Financial Condition (2014M-138)
… and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Town of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Ellicott – Fiscal Stress (2013M-269)
… the Town’s general town-wide fund’s unexpended surplus funds declined from $169,198 as of January 1, 2010, to a … while the highway part-town fund’s unexpended surplus funds declined from $63,773 to a deficit of $29,228 for the … same period. The general town-wide and highway part-town funds have had operating deficits during the last three …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… Objective To determine whether the Office of Mental Health provides … covered the period from April 2018 through February 2022. About the Program The mission of the Office of Mental Health … reinvestments. We identified certain inconsistencies with how the NIS data is collected, which could impact the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planReporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… certifies, and oversees more than 4,600 programs operated by local governments and non-profit agencies. OMH has sought … aims to rebalance the agency’s institutional resources by further developing and enhancing community-based services … OMH prepares monthly reports compiled from data submitted by voluntary providers that received the funds. The monthly …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the third quarter of the … State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… account used by the SFS Program. 60850 Sole Custody Op Trans (To) GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersVillage of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this … practices and the level of fund balance to be maintained for each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… stealing $26,285 in public funds. Peck pocketed cash paid by residents for fines, fees and surcharges, according to … Her crimes were revealed in an audit and investigation by DiNapoli’s office at the town’s request, in partnership … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… The Board should provide stronger oversight by: Reviewing and approving proposals, bids, change orders …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239School of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New … bank accounts. A former employee was able to obtain and sign checks for significant dollar amounts and use them to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsOpinion 89-56
… to provide merit awards for suggestions which result in a more efficient or economical operation of their …
https://www.osc.ny.gov/legal-opinions/opinion-89-56IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… accounting and administrative requirements for the federal funds it receives and disburses. Many of these requirements … of information relating to the status of federal grant funds. The federal award and Assistance Listing Number (ALN) … accounting and administrative requirements for the federal funds it receives and disburses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Pleasant Valley – Financial Management (2024M-158)
… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli Releases July State Cash Report
… State income tax collections increased $88.2 million in July from a year earlier, helping lift the state’s total … Comptroller Thomas P. DiNapoli. "July was the first month in this fiscal year that personal income tax collections … grown, but that may change depending upon developments in Washington." All Funds receipts totaled $48.6 billion, an …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-report