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2016 Financial Condition Report – 2016 Financial Condition Report
… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital …
https://www.osc.ny.gov/reports/finance/2016-fcr2019 Financial Condition Report – 2019 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York … than a decade, however, economic risks are growing. This report can help New Yorkers better understand the State’s … State’s structural budget imbalance. Read More About this Report This report provides citizens with an overview of the …
https://www.osc.ny.gov/reports/finance/2019-fcrTown of Tompkins Fire District – Board Oversight (2023M-33)
… report – pdf] Audit Objective Determine whether the Town of Tompkins Fire District (District) Board of Fire Commissioners (Board) provided oversight of the … over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Opinion 96-19
… and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements (joint … of a building to be used as town hall and fire station) -- Real Property (joint acquisition of real property … and construction of building for use as town hall and fire station) GENERAL MUNICIPAL LAW, §119-o; TOWN LAW, §§64(2), …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Town of Schroon - Town Hall Expansion Project (2018M-128)
… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Comptroller DiNapoli Releases School Audits
… his office completed audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … his office completed audits of the Alexandria Central School District Lyons Central School District Pearl River …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Highland Central School District , Hudson City School … their money is being spent appropriately and effectively.” Highland Central School District – Financial Condition … today announced his office completed audits of the Highland Central School District Hudson City School …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… payments, as follows: $11.5 million was paid for managed care premiums on behalf of Medicaid recipients who also had … was paid for clinic, practitioner, inpatient, managed care, and laboratory claims that did not comply with Medicaid … inpatient claims that should have been paid by managed care or that were also reimbursed by managed care; and …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chenango Valley Central School District , East Moriches Union Free School District , Eden Central School District and the Hannibal Central School District . … his office completed audits of the Chenango Valley Central School District East Moriches Union Free School District Eden …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsAddiction Support Services During Emergencies
… will review provider Plans at both recertification site visits and visits from the Regional Office. Providers … guidance that states they will review them at later site visits. Some OASAS-certified Programs are not set up to … making. Key Recommendations Review and revise the LSBs, site review instruments, and any other guidance, as …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today … for stealing over $2,000 in pension payments from the New York State and Local Retirement System (NYSLRS) intended … New York State Comptroller Thomas P DiNapoli and Ontario …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the … The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and … HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Office of General Services contracts. The Board did not verify that the Village received State contract pricing for … Establish procedures to ensure that Village officials verify that the price charged by a vendor awarded a State …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Chautauqua … Town of Ossian , Town of Plainfield , Town of Rotterdam , Saratoga County Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … would have a conflict of interest if he or she were to sell individual insurance policies to village employees and …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… actively monitor the efforts of the localities and the broker to remove Medicaid recipients from managed care … the Department add measurable performance standards to the broker agreement regarding timely removal of dual eligibles …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308IX.1 Accounting for Federal Grants – IX. Federal Grants
… of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and procedures that follow: Provide guidance and establish … purpose of this chapter is to explain terminology policies and procedures used in connection with federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewUncollected Penalties
… (Department) effectively pursues and collects outstanding penalties. The audit covers the period April 1, 2007 through February 1, … compliance. When problems are not corrected, monetary penalties can be assessed. Between April 1, 2007 and … Department effectively pursues and collects outstanding penalties The audit covers the period April …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesHammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70