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Campbell-Savona Central School District – Budget Review (B2-13-12)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendation Review the tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Cohoes City School District – Budgeting (2016M-111)
… fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which … approximately $40.3 million. Key Findings The District did not have a formal plan for funding reserves, determining how …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111City of Yonkers – Budget Review (B23-6-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to determine whether the significant … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5State Comptroller DiNapoli Releases Municipal Audits
… and effectively." East Hampton Housing Authority – Board Oversight (Suffolk County) The board and authority officials … (Erie County) The board generally provides adequate oversight of district financial activities to ensure that … Although town officials consistently budgeted sales tax revenue in the town-outside-village general and highway funds …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Town of Cortlandville - Improving Private Property (2018M-219)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Property Leases
Property Leases
https://www.osc.ny.gov/files/state-agencies/pdf/xii-4-b-1-att6-property-leases.pdfComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-17
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 … whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli Releases July Cash Report
… lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli Releases Executive Budget Report
… Despite the state’s economic recovery since the pandemic first hit three years ago, significant headwinds will present … Despite the states economic recovery since the pandemic first hit three years ago significant headwinds will present …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportOpinion 88-78
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … -- Contract for (additional protection by county to village); (additional protection by town to village) -- … 810 and 840 also provide, however, that these requirements do not apply to a municipality which, on August 2, 1985, had …
https://www.osc.ny.gov/legal-opinions/opinion-88-78DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… York State Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to … 2016. Read the Special Report: Mid-Hudson Region Economic Profile , or go to: … York State Comptroller DiNapoli today released an economic profile of the MidHudson region …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how … “We’ve expanded state spending data on openbooknewyork.com and made it even easier to use. The public will now have … are spending their money. I am committed to using the full power of this office to protect taxpayer dollars and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomOpinion 91-32
… as a procedural vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is facing major risks to its operating revenue streams as costs continue to rise, worsening a … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… elect hospice care, they waive their right to use Medicaid for curative services, and a hospice organization assumes … home or in an inpatient setting and includes nursing and physician services, medical social services, drugs for … Payments for Recipients With Comprehensive Third-Party Insurance ( 2016-S-60 ) Department of Health: Medicaid Claims …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Beacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27New Lebanon Central School District - School District Website (S9-19-37)
… complete report - pdf] Audit Objective Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and corrective action …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37