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School of Professional Studies – Controls Over Bank Accounts
… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … fiscal year 2009 to $17.5 million in fiscal year 2013, and its expenditures increased from $8.11 million to $16.5 … there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… [read complete report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial … account for and safeguard Town funds. Key Findings The Board did not provide proper oversight to the bidding process, capital project management or the claims …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash … office and the State Police for their hard work on this case.” “The Jefferson County District Attorney’s office would …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Act of 1990 (CMIA), as amended, which is presented in Section 4 of this chapter. With few exceptions, the SFS is … Assistance Listing Number (ALN) (formerly CFDA) contained in the state’s accounting system are essential to assure that … to the Federal Government is complete and accurate in all material respects. Following is a general description …
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)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli Releases July State Cash Report
… easily accessible on his transparency website Open Book New York . … State income tax collections increased $882 …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportIndividuals with Disabilities Education Act – Federal Funding and New York
… The Individuals with Disabilities Education Act (IDEA), which originated in … in the least restrictive environment possible to children with disabilities and provides federal funding to support … services mandated by a student’s IEP can be supported with IDEA funds. Allowable IDEA expenses include school aide …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actDiNapoli Releases Climate Action Plan
… New York State Comptroller Thomas P. DiNapoli today released … Panel.” DiNapoli will double, from $10 billion to $20 billion over the next decade, the Fund’s commitment to its … future. We especially applaud the commitment to building staff and investment manager expertise to assess …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planSection 8 Housing Choice Vouchers – Federal Funding and New York
… by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving $649.6 million in FY 2025 and $605.7 million in FY 2026 for HCV, all allocated to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. District … Coalition revenues in a special revenue fund. Investigate the source of funds in the debt reserve and, if appropriate, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… and personal income tax collections are falling short of what was expected," DiNapoli said. "Taxpayer anticipation of … General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionDiNapoli Releases January State Cash Report
… date tax collections were $167.9 million higher than the latest projections included in the Third Quarter Update to … accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). … State tax collections …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli Releases November State Cash Report
… the holiday shopping season as well as end-of-year Wall Street bonuses will have on tax collections." Through … Nov. 30, $5.3 billion or 5.9 percent higher than last year for the same period. Significant increases include spending … issues. These are easily accessible on his transparency website called Open Book New York ( www.openbooknewyork.com …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Releases August State Cash Report
… State tax collections totaled $28.2 billion for the five months ended in August, $133 million above updated … earlier. These receipts were $272.4 million lower than the latest projections made in August but $110.6 million higher …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-releases-august-state-cash-reportMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our … the Program The Division’s mission is to enhance public safety by providing resources and services that inform … a record of the signatures of the funds recipient, the officer authorizing the funds, and the approving officer. …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followTitle IV-E Foster Care – Federal Funding and New York
… City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is allocated … 43 percent of ACS’s planned departmental spending in FY 2025. Title IV-E is the second largest source of these funds. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… Fund will provide $50 million in additional capital to the Hudson River Co-investment Fund III, which it already invests in, and another $300 million in the new Hudson River Co-investment Fund IV. The funds make equity …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesIX.12.O Refunds – IX. Federal Grants
… (gross value) or more. The federal share of refunds is identified through a review of the NYGL0394 report … federal funds appropriation, but in no event shall this transfer occur less than semimonthly. State agencies … Medical Assistance Program (CFDA #93.778). Active Grant Awards Occasionally, state agencies receive refunds (e.g. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsHalf Hollow Hills Community Library - Fund Balance (2018M-127)
… Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of … surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management practices for the … approximately $1.3 million. Key Findings The Board did not adopt a policy to address the level of unexpended surplus … as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90