Search
IX.12.A Key Provisions – IX. Federal Grants
… expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … the time from: the date on which funds are transferred between the Federal Government and the states to the date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsVillage of Port Dickinson – Financial Condition (2014M-154)
… condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … Budgeted appropriations for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Village of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … years 2013-14 through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Bellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … Bellmore Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Wainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240State Comptroller DiNapoli Releases Audits
… Physician (Follow-Up) (2017-F-2) An initial audit issued in September 2015 found significant issues with medical … Medicaid claims. There was insufficient assurance that the doctor provided appropriate medical care and that services … Transportation Authority: New York City Transit - Train On-Time Performance (Follow-up) (2017-F-8) A prior …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsOversight of Contract Expenditures of Phoenix House New York
… Purpose Our audit determined whether the Office of Alcoholism and Substance Abuse Services (OASAS) … its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, supported, and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkComptroller DiNapoli Releases School Audits
… found that the district did not have adequate and up-to-date residency information to support tuition charges totaling $2.5 million for 162 … District – Contractual Services (Erie County) Payments to two service providers totaling $477,000 (10 percent) were …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLegal Aid Society
… whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societySouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… from 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by … source for funding one-time expenditures, funding needed reserves or reducing property taxes. Adopt reasonable budget … Establish leave benefits by an employee handbook, Board resolution, individual contract or collective bargaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… balance. Key Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth … were 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans … due to the CD fund. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Subway Wait Assessment (Follow-Up)
… Wait Assessmen t ( 2014-S-23 ). Background Our prior audit determined that wait assessment performance did not improve during the audit period and that New York City Transit had not developed … additional actions are warranted. Of the five prior audit recommendations, three were partially implemented, one …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followHuntington Union Free School District – Financial Condition (2015M-356)
… by as much as $4.1 million and no amount of appropriated fund balance was used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. Because the Board adopted budgets … with overly conservative expenditure estimates, unassigned fund balance increased beyond 4 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… budgets with estimated appropriations that exceeded actual expenditures by a total of $2.5 million, or an average …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mTown of Wappinger – Financial Condition (2013M-94)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Newfane Central School District – Financial Management (2020M-88)
… with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Corning – Financial Condition (2020M-13)
… appropriations and failed to use most of the appropriated fund balance for operations. Did not effectively manage the … condition, which resulted in the townwide (TW) general fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13