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Financial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookNewsroom
View press releases issued by the Comptrollers Office from the last five years
https://www.osc.ny.gov/pressState Agencies Bulletin No. 797
… Purpose To explain the procedures for processing the June 2007 Retroactive Tool Allowance … CSEA Operational Services Unit (BU03) Agreement provides for an annual Tool Allowance payment during June of each … Period The $175.00 Tool Allowance payment is payable for the period April 1, 2006 through March 31, 2007. Salaried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesCUNY Bulletin No. CU-333
… procedures for processing the June 2008 Uniform Allowance Payment. Affected Employees City University of New York … dated June 19, 2008 Background The Uniform Allowance Payment for the titles listed above is pursuant to Section 9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentMedina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Connetquot Central School District - Financial Management (2019M-180)
… total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund … unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsWaterloo Central School District - Financial Condition Management (2019M-137)
… District officials: Consistently adopted budgets that in total overestimated appropriations by $9.3 million for … 2015-16 through 2017-18. Approved more than $9.3 million in unbudgeted year-end transfers to reserves and the capital … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Brasher Falls Central School District – Financial Condition (2019M-158)
… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158City of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Northern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The Board has not adopted a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Southern Cayuga Central School District – Financial Condition (2020M-77)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Opinion 94-8
… DISTRICTS -- Deputy Treasurer (qualifications for office) PUBLIC OFFICERS AND EMPLOYEES -- Deputy (need to meet … (deputy fire district treasurer) TOWN LAW, §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment … may perform all of the duties of the treasurer (see also Public Officers Law, §9). Section 177-b expressly provides …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 88-49
… earlier opinion dealt only with the mayor's authority to second a motion and vote upon the motion, we believe that …
https://www.osc.ny.gov/legal-opinions/opinion-88-49IX.12.B Federal Responsibility – IX. Federal Grants
… Overall coordination of the Federal Government’s implementation of CMIA was assigned to … Operations REV. 01/24/2023 … Overall coordination of the Federal Governments implementation of CMIA was assigned to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12b-federal-responsibilityTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsHealth and Safety of Children in Foster Care
… after placement. In addition, there is no evidence that 16 of the foster children (33 percent) and 18 of the foster … the 30-day recording period, 56 of the 352 progress notes (16 percent) for the first 90 days exceeded the 30-day …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-care