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Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeAmagansett Union Free School District – Financial Condition (2014M-91)
… September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton … Amagansett Union Free School District Financial Condition 2014M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Kortright – Financial Management (2016M-397)
… an elected five-member Town Board. The general and highway funds’ budgeted appropriations for 2017 total approximately … fund without clear plans for the use of these accumulated funds. The Board has not adopted long-term financial and … objectives and goals for the use of these accumulated funds. Key Recommendations Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Jefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialSandy Creek Central School District – Reserve Management (2023M-43)
… (Board) and District officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) … EBALR is only used for allowable expenditures. Transfer funds improperly maintained in the debt service fund to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Milo – Financial Condition (2020M-172)
… The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and capital … As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, ranging from … developing and adopting the annual budgets. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Westfield, Town of – Financial Management (2013M-389)
… the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Otsego – Financial Condition (2013M-307)
… and adoption for the period January 1, 2012 through August 20, 2013. Background The Town of Otsego is located in … and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as … the current fiscal year with a deficit fund balance of up to $21,000; Town officials did not consider this when …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21DiNapoli Releases Analysis of Executive Budget
… occurred. Other proposals broadly authorize shifts of funds and spending authority among state agencies, public … to bypass the independent oversight of public dollars. All Funds tax receipts are projected at $77.4 billion in SFY … year, DiNapoli said. DiNapoli's report notes that All Funds spending in the coming fiscal year is projected at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetOpen Educational Resources
… and research materials that are in the public domain or are under copyright but have been released under an open license and are available to students at no or low cost. OER … Textbook Cost) in CUNYfirst, CUNY’s system for course registration. Since November 2018, CUNY has published six …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic financial … State, distinguishing between the governmental activities and business-type activities of the primary government and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… Historic federal aid and better-than-expected revenues … Historic federal aid and betterthanexpected revenues allowed …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending … State Comptroller Thomas P. DiNapoli. “This year’s state budget was adopted in an improved economic environment, with … essential programs and services difficult to sustain. The budget also includes troubling provisions that limit …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOpinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability … misconduct of deputy sheriff or other employee of sheriff's department. Deputy sheriff or other employee also may be … Whether a sheriff is personally responsible for cash shortages …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… for Children, Youth and Families, Inc. - Use of Contract Funds (Report 2007-S-128). Background Our initial audit … and Families, Inc. (Educators) appropriately used State funds received from the State Education Department (SED) and … addressing the matters in our initial report. However, no funds have yet been recovered and all three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… Thomas P. DiNapoli announced. "Ms. Hart tried to game the system and used her position of trust to steal tens …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector General (HUD … Hoffman was sentenced to serve five years’ probation. The sentencing of Hoffman's mother, Katherine (Katie) Pais, who … payable bookkeeper at the housing authority from 2016 to 2020. Based upon an anonymous tip, DiNapoli’s Office and the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-over