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Monticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general fund’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/monticello-2020-02.pdfDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax (PIT) check-offs in the nation, … to provide greater clarity on why spending from the funds is lagging.” In State Fiscal Year (SFY) 2022-23, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in … them that the award is not available. After all avenues of resolution have been exhausted, it may be necessary to … on the difference in whole days between the average date of check clearance for the disbursement and the date the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Background Our initial audit report, which was issued on September 24, 2010, examined whether selected home health … overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, … providing insufficient guidance to the providers on how to use the funds and weak oversight of providers' use …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planNYS Common Retirement Fund Announces Third Quarter Results
… 31, 2013 was 5.14 percent, increasing the Fund's value to an estimated $173.2 billion, according to New York State Comptroller Thomas P. DiNapoli. The Fund … saw continued strong performance in domestic and developed international equities markets," DiNapoli said. "Our …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
… by the entities comprising these funds and are included in the government-wide financial statements of the State. … by the entities comprising these funds and are included in the governmentwide financial statements of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… within the year they were made and report how the money was spent to the public and state officials. “New … on their personal income tax forms, but too much of this money remains unused when it should be fighting cancer, … who donate to these causes have a right to expect their money is being used efficiently and effectively to address …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsFund Financial Data – 2022 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… the prostate cancer check-off program, found that spending from the six dedicated funds with accumulated balances has … at the end of the last fiscal year reflects contributions from taxpayers, transfers from the state’s General Fund, … if funds are not spent, along with a remedial plan to ensure the timely and effective use of the funds; …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesCOVID-19 Relief Program Tracker
… Local Governments (Excel) See Technical Notes Child Care Services Program Highlight $2.5 billion for child-care services, subsidies and provider stabilization grants. … businesses. $25 million administered by the Departments of Health and Agriculture and Markets for the Restaurant …
https://www.osc.ny.gov/reports/covid-relief-program-trackerFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town 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 … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to … years, we recommend that the Town carefully consider how much it sets aside as a cushion against unforeseen events …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Town of Albion – Financial Management (2021M-29)
… of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund balance in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village of Lyons Falls - Board Oversight (2018M-174)
… duties or implement compensating controls such as periodic reviews of bank reconciliations, payrolls, trial balances, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… Pharsalia Town Supervisor Dennis O. Brown faces criminal charges for allegedly stealing more … I thank the State Police Special Investigations Unit in Binghamton for their diligent work and partnership on this … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftTown of Ballston - Water Fund Financial Operations (2023M-60)
… rates were applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 … or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase … requirements, the Town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60