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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. … composed of the Town Supervisor and four Council Members. For the fiscal year ended December 31, 2012, the Town’s reported expenditures totaled about $208,000 for the town-wide and town-outside-village general funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46,646 in … County Court that she stole cash payments made to the town for property taxes and fees for marriage licenses, dog … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsTown of Sidney – Budget Review (B4-14-19)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. Local … fund balance that is unavailable. The Hospital Fund would report an estimated fund balance deficit of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Examples from GASB Statement 34 - Statement of Cash Flows
… payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) (831,199) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Activities
… Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCity of Newburgh – Budget Review (B20-6-12)
… in contingency appropriations may not cover unexpected expenses due to current economic conditions and …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… and Claiming Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… and Claiming Manual (CFR Manual). The audit covered expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August 22, 2013. … an arrangement requiring it to pay more than $5.1 million for the acquisition and renovation of its building financed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… allegedly spent other funds from the account on personal expenses. Deanna Hansen admitted to DiNapoli’s investigators …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… college costs including tuition, certain room-and-board expenses, books, and supplies. For more information about …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered expenses reported on Racker’s 2017 and 2018 CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualDiNapoli: Fiscal Stress May be Looming for Glens Falls
… costs, the subsidization of a downtown civic center and expenses that outpace revenues, according to a report issued … costs the subsidization of a downtown civic center and expenses that outpace revenues according to a report issued …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and … Fire District improperly paid nearly $35000 in personal expenses for members including rent cable television and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the … to contractors can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64)
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s64.pdfAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017 (2017-S-64) 90-Day Response
To assess the accuracy of the Workers’ Compensation Board’s reported assessable expenses and compliance with relevant statutes related to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s64-response.pdfDiNapoli Announces State Contract and Payment Action for March 2017
… nearly 4.1 million payments worth more than $23.8 billion in March. His office also rejected 245 contracts and related … office averaged seven days for contract reviews in March and two days to audit payments. DiNapoli releases … years 2013 through 2016, and first quarter 2017 are posted in the Comptroller's reading room . This information is …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-action-march-2017Comptroller DiNapoli Releases Special Education Audits
… for reimbursement. State Education Department: Rivendell School, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsOpinion 2001-7
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority to charge "entry … The apparent purpose of the "entry fee" is to recover capital costs of the district. Towns are authorized to … to the water or sewer system, and may not defray costs of capital improvements to the water or sewer system ( Video Aid …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7