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Village of Altamont – Justice Court Operations (2016M-199)
… through March 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 residents, is governed by an elected five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, …
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)
… are reasonable. The tentative budget complies with the tax levy limit. Key Recommendations There were no …
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-150Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… New York State Comptroller, today announced a $2,950,000 settlement of a civil fraud lawsuit against Beth Israel Medical Center d/b/a Mount Sinai … repayment of over $ 800,000 in Medicaid overpayments. The settlement resolves claims under the federal 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
… store owned by the trustee and the sum of the purchases plus the consideration under other contracts with the college … to be county officers and employees (see, e.g., 1988 Opns St Comp No. 88-52, p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
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
… incorrect locations on the inventory list. In addition, a camcorder with a purchase price of $1,700 could not be … the period reviewed, the school’s disbursements totaled $4.8 million and although a prior audit and other external …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … through May 31, 2024 deposits, including those for hall rentals and fundraising, totaled $211,917. Adopt: Written …
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
… “It also recognized higher-than-expected revenue from tax collections and the remainder of federal pandemic relief … health programming, enhanced rental- and food-related income supports and access to legal counsel, if it intends on … year, when the city deposited $500 million into its rainy-day fund, the city has not yet set aside money for reserves …
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
… represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewState Comptroller DiNapoli Releases School District Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Groton … officials did not maximize interest earnings. During the audit period, the district’s interest earnings totaled $72,555, but the … York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
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
… System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyTotal Spending – 2023 Financial Condition Report
… (29 percent) has exceeded the rate of inflation (Consumer Price Index increase of 17.7 percent). State spending has been partially …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… percent) has exceeded the rate of inflation (Consumer Price Index increase of 7.7 percent). State spending has been partially …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… percent) has exceeded the rate of inflation (Consumer Price Index increase of 12.1 percent). State spending has been partially …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTown of Wellsville – Budgeting (2021M-112)
… the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from … town-outside-village) and made transfers totaling $869,428 to each applicable highway fund. Key Recommendation Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Village of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55