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Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… (District) Board appropriately managed the District’s fund balance. Key Findings The Board did not appropriately … were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Argyle – Town Clerk and Budgeting (2012M-231)
… – governs the Town. In 2011, the Town had operating expenses of approximately $1.63 million and the Town’s 2012 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital … proposed spending plan for the project’s life to ensure it stays within the approved scope. Develop and adopt budgets that include estimates for expenditures based on contractual and historical data. Develop a formal plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialKIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and Federal resources that is not under the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the … officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The … manager: Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Lewis County – Purchase Cards (2024M-41)
… is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting documentation uploaded into the financial system that showed the department heads’ approval prior to … funds at unnecessary risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41State Comptroller DiNapoli Releases Year-End Accomplishments
… Retirement Fund reached an all-time high of $160.7 billion in 2013, State Comptroller Thomas P. DiNapoli noted today in … include several convictions from the fight against public corruption, statewide efforts to deal with local … arrests. Completed numerous joint investigations with NYS Attorney General Eric Schneiderman through the Joint Task …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsDiNapoli Announces State Contract and Payment Actions for September 2015
… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … for all state agencies and certain contracts for state public authorities and audits all state payments. This … 85 WIC grants to improve the health status of low-income women, infants and children. $113.8 million contract …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… for multiple prior payments, the Obligation Date is the latest of the associated original transactions. Travel and … for multiple transactions, the Obligation Date is the latest of the associated original transactions. Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… Assistant Attorney General Milton Yu and Investigative Analyst II Paul Strocko of the Criminal Enforcement and Financial Crimes Bureau, Legal Support Analyst KerryAnn Rodriguez and Supervising Analyst Brian Selfon of the Public Integrity Bureau, and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… State Comptroller Thomas P. DiNapoli today urged Congress to increase the eligibility age from 26 to 46 for individuals … families to pay for medical and living costs. "People who become disabled later in life, including many of our … to increase this age limitation or remove it completely." How the Program Works The NY ABLE Program allows New Yorkers …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… school year. The School, which is a public school financed by local, State and federal resources that is not under the control of the local school board, is governed by a five-member Board of Trustees. Operating expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138State Comptroller Releases Municipal Audits
… The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors … The board properly planned the waste water treatment plant (WWTP) project but could have better managed certain … December 2017 but was completed in October 2020. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsChild and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid by …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
… Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… funds were meant to support,” State Police Superintendent Kevin P. Bruen said. “This guilty plea demonstrates the hard …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… the former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Oversight of Nurse Hiring and Retention
… Hospitals procedures for maintaining documentation of all screening checks, including retaining records supporting … we visited, temporary nurses’ qualification and background screening documentation was not stored in a single, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retention