Search
East Ramapo Central School District – Financial Condition (2013M-141)
… period July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Stamford Central School District – Fund Balance Management (2022M-199)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … As a result, they were not transparent with taxpayers, and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could … computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Miller Place Fire District – Credit Cards (2024M-58)
… supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277State Comptroller DiNapoli Releases Municipal Audits
… Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain … local community organizations. Officials also paid nine claims totaling $30,150 before board audit and approval. In … not ensure sufficient documentation was included with 16 claims totaling $52,550. Track state and local government …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … that duplicate press-numbered receipts are issued or other form of supporting documentation is maintained to account for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… state Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during … the state Department of Health DOH after an audit released in March 2022 exposed weaknesses in DOHs ability to address …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresOpinion 98-1
… State of New York , 96 AD2d 154, 468 NYS2d 233; Grich v Wood & Hyde Leather Co., Inc. , 74 AD2d 183, 427 NYS2d 96). … §231; Albano v Kirby , 36 NY2d 526, 369 NYS2d 655; Grich v Wood & Hyde Leather Co., Inc. , supra , 74 AD2d 183, 427 …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 91-48
… to the planning board is not a contract within the meaning of article 18 and, as a result, that section 801 is … application even if it were deemed a contract within the meaning of article 18. We also note that General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: Farms Generated $5.7 Billion for New York Economy
… covering nearly 23 percent of New York’s total land area, with 96 percent of those family owned. While the total number … commodity, ranking third for sales nationwide in 2017, with sales of over $2.5 billion. The state leads the nation … for beer. New York is the third largest producer of wine, with its wineries producing nearly 32 million gallons in …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDiNapoli Releases February State Cash Report
… the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … . DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior month. The cash report focuses primarily on the General Fund and All …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… 16 counties, 18 towns, five cities, 16 villages and 87 school districts. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 95-22
… certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… managing the influx of asylum seekers in Fiscal Years (FY) 2026 and 2027 — part of the $10 billion added for this cost … manage spending pressures this year and potentially even build reserves to buffer against future unanticipated …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some … may be available to the body or official responsible for auditing claims: If original documentation (such as … amount, correct any mistakes and only approve the claim for the corrected amount. If the original invoice does not …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsXI-A.1.B Category Codes – XI-A. Purchasing
… agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents to identify the … services that are being purchased. Using the appropriate category code provides information to agencies to enhance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had been issued to her deceased mother. … lied about her mother’s death in order to collect her pension checks and steal from New York state's retirement … mother’s death. Instead, Schwinzer received $92,222.55 in pension checks and Social Security payments into a joint …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… Third quarter local sales tax collections in New York state totaled $4.8 billion, an increase of 6.3 … be a contributing factor, along with the continued rise in consumer spending and wages.” Overall, year-to-date … of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a marked improvement over the growth …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarter