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Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash … and implement policies and procedures for Company members to follow when using the card. … Vischer Ferry Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mGreen Island Union Free School District - Separation Payments (2019M-55)
… approval of separation payments. Discuss the separation overpayment to the former Business Manager with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, 2014. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332State Comptroller DiNapoli Releases School District Audit
… District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditVillage of Monticello – Financial Condition (2020M-107)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Board of Trustees (Board) properly managed financial condition. Key … fund balance will likely be fully depleted at the end of the 2019-20 fiscal year. The Village has exhausted nearly …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Tuxedo Union Free School District – Financial Condition (2015M-360)
… 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in … it annually for necessary adjustments. … Tuxedo Union Free School District Financial Condition 2015M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Cornwall Central School District – Financial Condition (2015M-148)
… Background The Cornwall Central School District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, … relied on appropriated fund balance as a financing source in the annual budgets, which reduced the District's …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected five-member Board of Education, operates one educational facility with … Key Recommendations Continue to monitor the availability of fund balance to finance operations and seek alternative …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Village of Suffern – Budget Review (B24-6-3)
… complete report – pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed … sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… by writing checks to the two businesses he owned, 211 Medical, P.C. (“211 Medical”) and N.A.S. Management Co., Inc. (“N.A.S.”). MELIN … then deposited the checks to bank accounts held by 211 Medical or N.A.S. MELIN also charged expenses of 211 Medical …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … City School District – Controls Over Cash Receipts (Nassau County) The district did not establish formal, written cash … cash receipts totaling $7,975 were deposited before a clerk recorded receiving the cash in the district’s cash …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 89-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … requirements. October 4, 1989 Cornelius F. Healy Deputy State Comptroller … Whether the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Opinion 2007-5
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5IX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the participation of staff in the Division of Budget (DOB), Department of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… New York State Comptroller Thomas P. DiNapoli and Department of Financial Services Superintendent Adrienne … Red Hook Branch as a Banking Development District (BDD) and deposited $10 million in public funds to the bank. The … Services (DFS), supports the establishment of bank and credit union branches in areas across New York State …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… accountable,” said Attorney General Schneiderman. “Through my office’s partnership with Comptroller DiNapoli, we will …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… of financial reporting by contracted providers can result in waste of needed funds for supportive housing,” DiNapoli … the result of CUCS submitting claims for higher average salaries on their quarterly financial reports than the actual average salaries paid to staff. For example, eight Times Square Hotel …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionState Comptroller DiNapoli Releases School District Audits
… which made it appear that the district needed to increase taxes and use appropriated fund balance to close projected budget gaps, but the appropriated fund balance was not used to finance operations. The surplus fund balance has …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0