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Watkins Glen Central School District - Financial Management (2019M-57)
… because related expenses were paid from operating funds. District officials did not develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… $ 65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are required to …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsDiNapoli: Buffalo's Financial Condition Improves
The city of Buffalos finances have stabilized in recent years because of careful budget planning the oversight of a fiscal control board and increased state aid according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli Releases Analysis of Enacted State Budget
… entities. The extent of any federal, state, or local tax savings these new mechanisms may generate for New Yorkers is … at the discretion of the budget director. Holds flat most direct aid to local governments. Aid and Incentives to … projections. Read the report , or go to: http://osc.state.ny.us/reports/budget/2018/enacted-budget-report.pdf Find out …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… for preventing the spread of invasive species and as a result officials could not provide a complete population of … monitor any provisions of the permits. Auditors identified 2,314 permits for activities located within a quarter-mile of …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… The Public Service Commission (PSC) and the New York State Energy Research and Development Authority … or electric cooling and heating. PSC also did not fully account for other potential risks, and did not consider …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… whether the costs claimed by Lifespire, Inc. (Lifespire) on its Consolidated Fiscal Reports (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and … for coordinating services for more than 128,000 New Yorkers with developmental disabilities, including …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … needs assessment or social impact study to identify the number or location of individuals in need of problem gambling … performance measures for the BRC contract and, as a result, has no basis for determining whether BRC’s outreach …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, … rightful beneficiaries receive their inheritance," said Manhattan U.S. Attorney Geoffrey S. Berman. "Instead, Bayard …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made … did not consistently assess penalties in accordance with law and/or DOL procedures resulting in the failure to assess …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… County) The district did not establish adequate policies for procuring professional services. The district selected … annually overestimated by an average of $2.3 million, or a total of $6.9 million. Because the board routinely … the 4 percent limit by higher amounts than reported. When unused appropriated fund balance is added back, …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsCollection and Use of Oil Spill Funds
To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional … (DEC). The Public Authorities Law requires ORDA to develop and implement a plan to maximize year-round … 2613 of the Public Authorities Law requires ORDA to submit a budget without an operating deficit. ORDA has a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesFinancial Condition and Outlook
… Background The State University of New York Health Science Center at Brooklyn (also known as SUNY Downstate …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Hebrew Academy … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… joint investigation determined that the suspects in this case violated the public trust by circumventing financial … of the Inspector General for their partnership in this case.” Hoffman served as the executive director of the West …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overThe North Country Is Among the Top Regions in the State for Agricultural Sales
… States Department of Agriculture Census released this year. It provides a comprehensive breakdown of farming across …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… cash balances and an accounting for all revenues and expenses. Perform monthly bank reconciliations in a timely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 … 1,800 employees. Budgeted appropriations for the 2013 and 2014 fiscal years were approximately $409 and $411 million, …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370