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IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… an audit disallowance, or any scenario where there is no new cash being posted to SFS, and an expenditure is being …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of … determines the timing for reporting measurements made on a cash or accrual basis in the State’s financial statements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusIX.12.K Functional Clearance Patterns – IX. Federal Grants
… funds until such checks clear the state's bank account or EFT settlement occurs. To calculate CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsGlens Falls Common School District - Cash Management (2019M-177)
… earnings could have been increased by $45,330 during the audit period. Key Recommendations Ensure available funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… rates, revenue would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the need for greater transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: What Are …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessSchool 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-accountsOpinion 89-56
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … efficient or economical operation of their government, would not be applicable to the proposed program because the … not rendered (see Town Law, §§118, 119). December 27, 1989 James A. Schondebare, Esq., Town Attorney Town of Southold … …
https://www.osc.ny.gov/legal-opinions/opinion-89-56DiNapoli: 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-theftBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are not properly … ECA clubs. Ensure that each club maintained a separate set of records from those of the central treasurers. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown 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-239IX.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-158Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… use multiyear planning. BOCES officials have not developed plans that adequately describe their intentions for … funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did not take …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesMount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use of fund balance for the period July 1, 2011, through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Town of Butler – Financial Management (2024M-119)
… complete report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings The Board did not effectively manage the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Legal Aid Society
… our examination was to determine whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyDiNapoli Releases Report on Tax Check-Off Donations
… income tax (PIT) check-off funds that were eligible to receive contributions saw a slight decline in total … in the 2019-20 state fiscal year (SFY), according to a report released today by State Comptroller Thomas P. … that taxpayers rightly expect.” New York taxpayers’ choices for making charitable donations through check-offs on …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-releases-report-tax-check-off-donationsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… that the New York State Common Retirement Fund (the Fund) is putting $50 million toward the federal Paycheck Protection … are kept on the payroll for eight weeks and the money is used for payroll, rent, mortgage interest, or utilities. … men and women out of work,” DiNapoli said. “We’re doing what we can to help small businesses keep employees on their …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionState Comptroller DiNapoli Releases Municipal & School Audits
… end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to … of the board’s plan to use the funds. The district’s tax levy increased by $771,762 from 2019 to 2024, meaning … budgets that resulted in a total operating surplus of $4.8 million between fiscal years 2019 and 2023. Additionally, …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0