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Village of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … controls, such as providing additional oversight of the Treasurer's work. Ensure billings comply with the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… County Sheriff's Office, the Oneonta Police Department and the U.S. Department of Health and Human Services - Office of Inspector General August 28, … by billing for fake transportation services, duplicating and inflating costs, and paying kickbacks to Medicaid …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeOpen Book New York
… Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. Without transparency in … are a commitment to this belief. If you've ever wondered how much it costs to run your fire department or how much … city spends on education, you can easily track where money is going and how it's being reflected in the State's spending …
https://www.osc.ny.gov/open-book-new-yorkJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsOpinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 2006-5
… and Duties (mid-term salary decrease for elected officers by local law subject to mandatory referendum) TOWN LAW … other than a town justice, during a term of office by local law subject to mandatory referendum. You ask whether … may be decreased during the officer’s term of officer by town board resolution. Town Law §27(1) provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … lower than the first half of SFY 2022-23, according to the monthly State Cash Report released today by New York … growth, and easing inflation were all contributing factors to higher-than-expected tax receipts. However, global unrest, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… of this fund balance increase to its reserve (restricted) funds, which increased by $1.50 million, or 65 percent (from …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelWyandanch Union Free School District – Budget Review (B20-7-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7DiNapoli Announces State Contract and Payment Actions for May 2015
… Thomas P. DiNapoli announced today his office approved 1,606 contracts valued at $94.3 billion and approved nearly … and related transactions valued at $309 million and nearly 2,700 payments valued at nearly $14.3 million due to fraud, … contracts valued at $122.6 billion and approved more than 9.3 million payments worth nearly $54.3 billion. His office …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… uncashed for one year or more. OSC performs outreach for refund checks issued out of the Comptroller’s Refund Account … notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund … is cashed, or a claim is made to the issuing agency for a replacement check. First class mailings are not required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… fueled by agricultural activity and the production of food,” DiNapoli said. “Farms in New York are 98 percent … of Agriculture’s 2012 census. New York also ranked first nationwide in the production of yogurt, cottage cheese … and Fresh Fruit and Vegetable programs, which bring farm food to communities and fund school purchases of fresh …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economy2022 Virtual Lunar New Year Celebration
… Foundation; Dr. Anthony Shih, President of the United Hospital Fund; and Eugene Noh, Political Director of the … is on a 12-year cycle, with each year linked to a specific animal. This is the Year of the Tiger, an animal symbolizing bravery, wisdom and strength. New York …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationTown of East Hampton - Budget Review (B21-7-11)
… - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11City of Yonkers – Budget Review (B21-6-8)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. The City could face a shortfall of … revenue and $1.3 million for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Wyandanch Union Free School District – Budget Review (B25-7-3)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Ephratah – Accounting Records and Reports (2022M-138)
… reports. Key Findings In 2017, OSC issued an audit report 1 that included findings that the Town’s accounting records … or indicated they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Wyandanch Union Free School District – Budget Review (B26-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 202627 budget
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2