Search
2019 Financial Condition Report – 2019 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial … Read More About this Report This report provides citizens with an overview of the financial condition of New York …
https://www.osc.ny.gov/reports/finance/2019-fcrWest Babylon Union Free School District – Claims Audit (2024M-62)
… Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims auditor properly … letter. … Determine whether the West Babylon Union Free School Districts District claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Comptroller DiNapoli Releases Municipal Audits
… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Problem Gambling Treatment Program
… and recovery programs, including, as of 2005, problem gambling treatment. OASAS offers services through 20 problem gambling-only outpatient programs, six inpatient Addiction … 2018, individuals who call the HOPEline for problem gambling treatment are referred to the nearest OASAS …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… at the property in a squatter capacity. The arrests were a result of a joint investigation between Comptroller …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerSagaponack Common School District - Fund Balance Management (2018M-53)
… of about $360,000 (25 percent) each fiscal year. Reserve funds are overfunded by at least $35,000 and the Board has … which each will be used. Key Recommendations Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53DiNapoli: Local Sales Tax Collections Up 3% in November
… in New York state increased by 3% in November compared to the same month in 2023, according to data released today by … 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to the 1.9% year-to-date … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… The U.S. Department of Transportation estimates that 10 “higher consequence” events with oil trains may occur in …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange Transactions (GASB Codification Section N50 – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsAgency Financial Reporting Package
… started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your credentials. New Users To …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing claims may increase the effectiveness of this … The size and complexity of local government or school district operations plays an important role in deciding …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had been issued to her deceased mother. … probation before the Honorable Thomas A. Varlan in United States District Court for the Eastern District of Tennessee … Administration Inspector General’s Office and the United States Attorney for the Eastern District of Tennessee. Since …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksOpinion 91-1
… AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
Determine whether Port Chester-Rye Union Free School District (District) officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-chester-rye-2021-209.pdfBrighter Choice Charter School for Boys - Payroll (2018M-139)
Brighter Choice Charter School for Boys - Payroll (2018M-139)
https://www.osc.ny.gov/files/local-government/audits/pdf/brighter-choice-charter-boys.pdfMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… ESRD recipients about Medicare benefits and Medicaid’s payment of Medicare outof- pocket costs, and to actively …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli Releases Municipal Audits
… Auditors found that the college could have saved $18,135 on 76 lodging claims by using the United States General …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0City of Amsterdam – Budget Review (B20-5-8)
… an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of the Laws of 2019 … deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. On June … methods. The adopted budget provides minimal funding for equipment and capital outlay and does not appropriate enough …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Opinion 96-5
… exemption applies in the situation in which the counsel for MVAIC represents the appellant on behalf of MVAIC but the … MVAIC that: The corporation shall be exempt from all taxes and fees now or hereafter imposed by the state, or by any … or local authority or subdivision, except that any real property owned by the corporation shall be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-96-5