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New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … relied heavily on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Cattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and disbursements for the period …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andVillage of Altamont – Justice Court Operations (2016M-199)
… deposited in a timely manner. Monthly accountabilities of funds were not always prepared. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Suffern – Budget Review (B6-16-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Jasper – Financial Management (2015M-150)
… to budget accurately, and the Town’s major operating funds are experiencing fiscal stress as a result. Interfund …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… settlement of a civil fraud lawsuit against Beth Israel Medical Center d/b/a Mount Sinai Beth Israel (“Beth Israel”), St. Luke’s-Roosevelt Hospital Center d/b/a Mount … $2950000 settlement of a civil fraud lawsuit against Beth Israel Medical Center St LukesRoosevelt Hospital Center and …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 96 - 14
… his or her firm, partnership or corporation would be a party to the contract. Unless one of the exceptions in …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and employees, including standards relating to private employment in conflict with official duties. Such codes of …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Comptroller DiNapoli Releases State Audits
… selected for review were appropriate. For a track coach, however, officials did not enforce Office of State … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … District – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… or compensating controls are implemented to safeguard funds, and reviewing records and reports to detect … or compensating controls implemented to safeguard funds and auditing records and reports to detect discrepancies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mDiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… the reallocation of unused federal pandemic relief funds and savings initiatives, according to a report released … has recommended a more systematic approach for depositing funds into reserves, which would enhance the city’s fiscal … the reallocation of unused federal pandemic relief funds and savings initiatives according to a report released …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadIX.8 Overview – IX. Federal Grants
… charged when the initial payment was made. Applying the refund reduces the expenditure balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn grant award amount. Under no circumstances should a state …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… to process payments to a vendor in foreign currency using the Statewide Financial System. New York State cannot process … Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a foreign currency, the Business Unit must process a wire transfer to the vendor. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyTotal Spending – 2023 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and … paid for by borrowing $31 billion since 2019, including $5.4 billion in 2023. In 2023, State spending was $11,204 per …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of … In 2021, State spending was $9,649 per person. Spending on public health and education represents 66.8 percent of …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spending