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Ulster County – Financial Condition (2014M-27)
Ulster County Financial Condition 2014M27
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Village of Greenwich - Cash Management (2019M-230)
Determine whether Village officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Town of Moriah - Cash Management (2019M-169)
… were maximized. Had the Supervisor invested available funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … funds (those through which most governmental functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOntario-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)
… July 1, 2011, through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the … surplus fund amounts are within statutory limits. … Mount Sinai Union Free School District Financial Management 2013M227 …
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)
… unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and … and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… more than $5,000 in public funds by pocketing parking permit fees; code enforcement fees; utility receipts; water and sewer fees; and parking summons fees. “I‘m dismayed that we continue to … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies that collectively make up the City of Hudson Fire Department. The Company is governed by a governing body, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Use of New York State Snowmobile Trail Development and Maintenance Funds
… Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York State … volunteers, Franklin County Snowmobile Association paid its trail groomer operators $79,885 for fiscal years 2009-10 … Trail Development and Maintenance Fund is used for its intended purpose …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23IX.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-focusDiNapoli 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-businessDiNapoli 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-donationsLegal 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-societyComptroller 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