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Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. … the Board appropriated unexpended surplus funds each year, for a five-year total exceeding $3.1 million, to help finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli Releases Bond Calendar for March and April
… Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilShelter Island Union Free School District –Financial Condition (2014M-132)
… maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current reserve fund … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Selected Aspects of Discretionary Spending
… governed by a board of seven directors. To accomplish its mission, the Authority incurs direct costs for specific …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Real Estate Portfolio
… all of its property holdings. Specifically, the Authority's property reports significantly understate its holdings. The Authority has not established a current market value for its property holdings. The Authority does … Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). … issued on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for … 2006 through 2011, to organizations that provide certain home health care services to Medicaid recipients. The …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followTown of Barrington – Financial Management (2017M-103)
… public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103DiNapoli Releases Bond Calendar for June and July
… Environmental Facilities Corporation, the New York State Energy Research and Development Authority, the New York State …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyCity of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… effort and work of the Comptroller’s office, the NY State Police, and the Steuben County DA’s Office,” said … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… million. Key Findings There was no indication that the Council approved the specific terms of the Executive … ever submitted specific compensation information to the Council for its approval. The Board did not periodically … Director is compensated in accordance with Board and Council approved amounts and annually submit authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director … is a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority … in the City of Niagara Falls in accordance with the rules and regulations prescribed by the U.S. Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorNewark School District Public Library – Board Oversight (2014M-54)
… funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a seven … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementState Comptroller DiNapoli Releases School District Audits
… or suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds … completed bank deposit slips and activity logs. Wyandanch Union Free School District – Budget Review (Suffolk County) … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically … All operating transfers are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the … on request of the Budget Director by OSC’s Bureau of State Accounting Operations. Click here to download the table …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Board failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. Background The Town of … sewer districts. Town officials did not revise the sewer rent charges from 2009 through 2013 although two of the sewer …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139