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Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and in a timely manner. Three of the seven fundraising events reviewed, which prevented District officials from ensuring all the ECA clubs’ fundraising activities collections were properly … documentation for all ECA club collections and fundraising events. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Lancaster Central School District – Financial Management (2022M-37)
… officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: Did not implement … officials properly managed fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two … Six water districts and one sewer district rely on general fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund balance of $39,283 and a general fund advance with a …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Hammond Central School District – Financial Management (2024M-70)
… officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did … properly manage the District’s fund balance and reserve funds. As a result, they levied more taxes than needed to … Did not follow legal requirements when they used reserves funds totaling $1.6 million. In addition, they exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Southampton Union Free School District – Financial Management (2024M-43)
… of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund balance and reserve funds. We determined that the Board and District officials: Annually appropriated fund balance, totaling $5.3 million over five years, that was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43DiNapoli Calls on Aetna to Disclose Corporate Political Spending
… 2015 Dean Foods Delta Air Lines Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York … (Parks) to prepare a plan to service the snowmobile trail miles in New York State and established the means to …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsTown of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Hampton Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… and Treasurer. The City provides the fire companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. … of the Company’s by-laws. Provide the Treasurer with training to properly perform the duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, … The purpose of our audit was to review the Centers financial activity and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Webster Public Library - Board Oversight (2018M-125)
… Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… funds for awards that are closed; Monies returned by grant recipients due to audit disallowances; Cost … returned to the U.S. Treasury. In all such instances, the award is considered closed . This process should not be used … Refund Account. Guide to Financial Operations REV. 05/16/2024 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller … Crains New York Business published an oped from New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessIX.12.K Functional Clearance Patterns – IX. Federal Grants
… for OSC to develop functional clearance patterns. This is done by compiling data from the SFS and reports received from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsMoriah Central School District - Cash Management (2019M-65)
… earnings were maximized. Had officials invested idle funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… earnings were maximized. Had officials invested available funds in a financial institution with higher available … the audit period. Key Recommendations Ensure available funds are invested, within legal limits, to maximize interest … monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Legal Aid Society
… whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were … The Attorneys for Children Program (AFC Program) provides legal representation and associated support services (e.g. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-society