Search
Locust Valley Water District – Budgeting (2013M-179)
… elected three-member Board of Commissioners consisting of a Chairman, a Secretary, and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust … to balance three of the four ensuing years’ budgets. Had the Board had a fund balance policy in place budget …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Background The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; … on historical trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andOpinion 97-23
… in ambulance corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC HEALTH … of volunteer fire companies are set forth in section 16-a of the General City Law, section 1402 of the … Public Health Law, §3002[1]; 10 NYCRR 800.6 through 800.26). Article 30, however, does not prohibit a member of an …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Oversight of Afterschool and Summer Youth Employment Contracts
… We found 168 of the participants never reported to the job placements. These openings were never filled. We identified at least $19,239 in …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOpinion 2000-2
… a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p 124; 1969 Opns St Comp No. … with any general law or the Constitution (see, e.g., Barone v Town of Huntington , 211 AD2d 691, 622 NYS2d … and exhibits of art and art forms. February 28, 2000 Samuel L. Drayo, Jr., Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2DiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State Comptroller Thomas P. … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … help New York City balance its $118 billion fiscal year FY 2026 budget according to a report released today by State …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesDiNapoli: Capital Planning Problems Persist at NYRA
… in cash. In October 2011, Resorts World New York City Casino, operated by Genting New York, opened adjacent to … Under state law, a percentage of VLT revenue from the casino goes to fund education. For the period January 1, 2012 … 2014, NYRA received about $259 million in revenue from the casino, including $74 million for its capital program. During …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 97-7
… which were directed by court order to be deposited into the court and trust fund and which have been held beyond … funds which were directed by court order to be deposited into the court and trust fund and that some of these funds … found in many court orders directing that moneys be paid into court, which provides that the moneys may be disbursed …
https://www.osc.ny.gov/legal-opinions/opinion-97-7State Comptroller DiNapoli Releases Audits
… Services Billed as Inpatient Claims (Follow-Up) (2024-F-26) A recipient’s status in a hospital—inpatient versus …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsPublic Health – 2022 Financial Condition Report
… Plan or Child Health Plus (which provides coverage for children under the age of 19 with incomes above Medicaid … but only 43.1 percent of the costs of DOH Medicaid claims for the State in SFY 2021-22. Elderly, blind, and disabled … made up 19.3 percent of eligible recipients, but accounted for 55.2 percent of DOH Medicaid claims costs. Essential …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthXII.5.I Prompt Payment Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … days, a vendor must: - have a primary place of business in New York State, - have a significant business presence in New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestAgency Financial Reporting Package
… data and related information is required to ensure full and proper disclosure in financial statements prepared …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Cost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners consists of … financial recording and reporting were followed. In addition, the Treasurer does not reconcile the bank … these claims. However, the Board does not see check images in the subsequent month to verify that prior approved claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected