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Harpursville Central School District – Financial Management (2013M-261)

… Purpose of Audit The purpose of our audit was to examine District officials’ management over financial activities for the period July 1, 2011 through June 30, 2013. Background … period ending June 30, 2013, District officials planned to use $4.2 million of fund balance to finance District …

Eldred Central School District – Budget Review (B4-15-3)

… are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 higher than the State’s estimate of $5,509,043. The budgeted $1,930,000 for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to …

Village of Delhi – Financial Condition (2013M-110)

… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is … are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s financial condition because they did not consistently develop sound budget estimates. Further, …

Town of Deerpark – Budget Review (B6-15-23)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general and highway funds as of December 31, …

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… Purpose of Audit The purpose of our audit was to review the Town’s accounting … The purpose of our audit was to review the Towns accounting …

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …

DiNapoli 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 …

DiNapoli 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. …

Medicaid 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 …

DiNapoli Report Looks at Foreclosure Impact on Local Governments

… wake of the last recession. Many counties saw the taxable full value of properties fall by almost 23 percent from 2008 …

Holley Central School District – Financial Condition (2013M-342

… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected members. …

Due Diligence for Companies Holding Abandoned Funds

… before transferring, or escheating, the property to New York State. This process, called due diligence, is not only … matches the registered email address on record with the holder or a verifiable login by the owner using a website or …

ESD Real Property Audit (2022-S-14) - Interactive Map

… ESD Real Property Audit 2022S14 Interactive Map …

XII.6.B Land Acquisition Payments – XII. Expenditures

… purchasing the land from the landowner at an agreed upon price, or involuntarily, pursuant to the New York State … purchasing the land from the landowner at an agreed upon price or involuntarily pursuant to the New York State Eminent …

State Comptroller DiNapoli Releases Municipal & School Audits

… $216,961 examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary … made proper and supported disbursements from Jan. 1, 2022 through Sept. 30, 2023. However, the manager’s duties were … 355 charges totaling $104,258 required pre-approval but were not properly approved, and 82 charges totaling …

Opinion 2001-8

… a scale of tax rates so that owners of multiple parcels are taxed at a lower rate. You ask whether a town may abolish … In the latter case, all fire protection contracts are immediately terminated upon the payment of any amounts … dissolved fire protection district. 2 Fire district taxes are assessed, levied and collected at the same time and in …

Opinion 88-21

… the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which … aside of park lands within a subdivision may be used by a village to construct an indoor recreational facility. …

DiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps

DiNapoli Releases Annual IDA Report

… annual data, which is self-reported by IDAs through the Public Authorities Reporting Information System. The data is …

Comptroller DiNapoli Releases Municipal Audits

… County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency and accountability for … were accurate. Lockport Housing Authority – Executive Director’s Compensation (Niagara County) While the executive … compare the executive director’s compensation with what it had authorized, or monitor the executive director’s …