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Falconer Central School District – Financial Management (2024M-52)

… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings  The Board and District … to further diminish the transparency of the District’s budgeting process and the reliability of the Board and …

Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)

… noise complaints related to nightlife establishments in New York City (NYC). The audit found that the NYPD’s and … strategies and tactics with each other were limited. In addition, the SLA did not access and analyze pertinent … complaints. Key Findings NYPD officials made some progress in addressing the problems we identified in the initial audit …

Opinion 88-29

… a separate and distinct legal entity from the municipality for whose benefit the IDA was established (General Municipal … Division decision, however, holding that the "contract for sale, although in form concerning only the county, by … where matters involve questions of what is proper conduct for a municipal officer. To consider solely the procedure by …

DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin

… The former highway superintendent for the Town of Erin in Chemung County made personal purchases and used gas, oil … today by New York State Comptroller Thomas P. DiNapoli. In October 2013, the former Superintendent Roger Burlew was arrested and charged with one count of grand larceny in the second degree, a class C felony, and four counts of …

Brookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual

… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … Compliance With the Reimbursable Cost Manual ( 2015-S-19 ) New York League for Early Learning, Inc.: Compliance With the …

IX.10 Federal Treasury Offset Program – IX. Federal Grants

Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)

… These audits assessed compliance with Executive Order 111 requirements for State agencies and public authorities to … energy from renewable sources. Background Executive Order 111 (Order) was a broad initiative that directed State … other State agencies to fulfill their responsibilities. Section IV of the Order required that, by 2005, each covered …

Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds

… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for:             Inventories 182,821         182,821 Liens … $13,616,035 $10,478,037 $10,698,303   Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …

Town of Oxford – Financial Management (2016M-420)

… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …

Medicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9), 90-Day Response

To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no l

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a fire department member, admitted to …

Town of Groveland – Fiscal Oversight (2014M-285)

… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately … Clerk inappropriately performed certain financial duties on the Supervisor's behalf, due to the incompatible nature of …

Nursing Home Surveillance

… government’s Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. Division … must be conducted at least every 15.9 months pursuant to CMS guidance. Complaint surveys investigate issues, and … progress in correcting previously noted deficiencies. CMS requires states to investigate complaints and incidents …

New York State Rent Relief Funding: Spotlight on New York City

Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic. New York City not only houses the majority of the State’s renters but also had relatively high rates of rent-burdened tenants prior to the pandemic.

Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case

… trust in the process and confidence that taxpayer funds are being spent fairly and for their intended purpose.” …

Conservation Fund – Sources and Uses of Funds

… Purpose To determine whether Conservation Fund (Fund) revenues are accounted for properly and whether … Fund ( 2008-S-121) … To determine whether Conservation Fund Fund revenues are accounted for properly and whether …

Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)

To assess the extent of implementation of the four recommendations included in our initial audit report Services to Workers under the Worker Adjustment and Retraining Notification Act Report 2022S11

Division of Housing and Community Renewal Bulletin No. DH-75

… which implemented the 2011-2016 Agreement between the State of New York and DC-37, provides for payment of the 2015-2016 …

Division of Housing and Community Renewal Bulletin No. DH-69

… to an eligible position between 10/01/14 and 09/30/15. There is no minimum service requirement following the … and remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … should be submitted after the employee completes six (6) full pay periods in the lower grade; the effective date of …

Town of Day – Supervisor’s Records and Reports (2014M-225)

… April 30, 2014. Background The Town of Day is located in Saratoga County and has a population of approximately … and revenues of more than $500,000 were not recorded in the accounting records or reported to the Board. … the reconciled bank balances to the recorded cash balances on a monthly basis and promptly investigate and correct any …