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Village of Suffern – Financial Condition (2013M-273)
… budgets that caused large deficits in unexpended surplus funds in recent years. The Board has not sufficiently …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Jasper – Financial Management (2015M-150)
… April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is located in Steuben …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Pine Valley Central School District - Financial Management (2019M-35)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by … and surplus fund balance were reasonable. Key Findings The Board overestimated appropriations by a total of almost … surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Kent Fire District No. 1 - Financial Operations (2019M-37)
… Board was unable to provide documentation of four required permissive referendums and legal notices. The Board did not … the budget and that reserve funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Hadley-Luzerne Central School District - Financial Management (2018M-103)
HadleyLuzerne Central School District Financial Management 2018M103
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Elba Central School District - Financial Management (2018M-96)
… averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have … if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than appropriations. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Town of Brandon - Financial Condition (2019M-239)
… balance. The Board has not adopted a long-term financial or capital plan. Key Recommendations Include more realistic …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
Determine whether the Board and Village officials developed realistic budgets and longterm financial plans
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… today announced a $2,950,000 settlement of a civil fraud lawsuit against Beth Israel Medical Center d/b/a Mount Sinai … list, created by the whistleblower who filed this qui tam lawsuit, contained all of the claims that were affected by … of the Government by a whistleblower, who filed a lawsuit under the qui tam provisions of the False Claims Act. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 96 - 14
… Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); GENERAL … college would have a conflict of interest prohibited by article 18 of the General Municipal Law if, in any fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 97-19
… and duties are not among those listed in section 801 1 . Accordingly, the treasurer's interest in the contract … to protect municipal funds by not issuing checks to pay claims which have already been approved by the auditing … , 91 Misc 2d 1041, 399 NYS2d 173; Lynd v Hefferman , 286 App Div 597, 146 NYS2d 113 cf . 1996 Opns St Comp No. 96-6, p …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Comptroller DiNapoli Releases State Audits
… auditors found problems with costs totaling $14,870. NYC Human Resources Administration (HRA) NYS Office of … students as eligible for Tuition Assistance Program (TAP) awards . Incorrect certifications include 29 students … four students whose accounts were not credited with the TAP payment, three students who were not properly …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Ardsley Union Free School District – Financial Management (Westchester … be detected if lost, stolen or misused. Auditors selected 100 pieces of equipment (devices) costing $88,223 to confirm … records being altered without detection. Farmingdale Union Free School District – Payroll (Nassau County) District …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsIX.8 Overview – IX. Federal Grants
… when the initial payment was made. Applying the refund reduces the expenditure balance on the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewState Comptroller DiNapoli Releases School District Audit
… invested available funds in a financial institution that offered higher interest rates. Business officials did not … District officials should solicit interest rate quotes to maximize interest earnings and prepare monthly cash flow forecasts. Find out how your government money is spent at Open Book New York . Track municipal …
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
… with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … process Automated 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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyTotal Spending – 2023 Financial Condition Report
… Spending generally reflects the States program priorities Comparing spending to revenue provides an indication of the States ability to support continuing programs …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State … on public health and education represents 67.5 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spending