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State Comptroller DiNapoli Releases Municipal & School Audits
… levied the majority of property taxes in the town-wide funds, where additional funding was not needed due to the … the necessary property taxes in the town-outside-village funds. The town paid additional costs of $51,400 to have the … properly manage fund balance. They improperly encumbered funds and improperly restricted surplus funds in a debt …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsIX.9.C Transfer Procedure – IX. Federal Grants
… the Budget (DOB) to approve the transfer of federal grant funds to a state fund. The following information must be … the transfer, including the fund name or program in which funds are being transferred into, and must include the … amounts are not exceeded. Authority to transfer federal funds to an earned revenue account or to reimburse State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and … allowed Hoffman to steal over $48,000 in housing authority funds,” DiNapoli said. “Thanks to the partnership between my … their actions. The individuals charged in this case stole funds from unsuspecting citizens that relied on them for a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedXI-A.2 Purchase Requisitions – XI-A. Purchasing
… serves as the funding reservation to pre-encumber funds and reduce the agency’s available budget balance. All procurement contract types that require funds reservation prior to establishing an obligation will … the use of a requisition to pre-encumber the amount of funds required in accordance with the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … three separate required payments totaling approximately $2.8 million in February, $156,000 in March and $198,000 in …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… State Senator Jake Ashby . “No parent should have to fear what comes out of their tap, and I’m proud that our initiative has …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli: Monster Beverage Needs To Diversify Board
… co-sponsored by the Connecticut Retirement Plans and Trust Funds, The City of Philadelphia Public Employees Retirement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardComptroller DiNapoli Releases Municipal Audits
… without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could … of State Comptroller as abandoned property even though the funds have been in the custody of the treasurer for over …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249City of Amsterdam – Records and Reports (2013M-266)
… that the City’s accounting records for the operating funds and capital projects funds are complete, accurate, and maintained in a timely …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Wellsville Central School District – Financial Management (2017M-159)
… 1, 2013 through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, … appropriated fund balance each year to help finance the budget, none of it was needed because the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Management of Cash and Investments
… Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … in and around the New York City metropolitan area. The MTA is governed by a Board of Directors, whose 23 members are … budgeting process. MTA officials did not have a written plan for meeting the objectives set forth in its investment …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and … an outstanding travel advance. If necessary, recovery of funds may include deductions from the employee’s salary or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… to other departments and districts accounted for in other funds. However, we found that the allocation method is not … of the $2,980,750 that was allocated in 2012 to 11 funds. Key Recommendations Continue to develop an allocation …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been … account so it will not be commingled with other District funds. Prepare and file annual foreign fire insurance reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the … can only spend interest earned on Foundation funds, the Library/Museum violated this stipulation by …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… payment and information system developed jointly by the U.S. Treasury’s Financial Management Service (FMS) and the … and maintain accounts in ASAP to control the flow of funds to state agencies. Once an ASAP account is … enter authorizations to increase or decrease the available balance of its ASAP accounts. On a daily basis, OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. … Watertown Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221