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Government-Wide Financial Data – 2021 Financial Condition Report
… program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … board did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… It consists of several parts. Medicare Part B helps pay for medical care provided in outpatient settings. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Certify each payroll prior to the Treasurer preparing pay checks. Perform a thorough claims audit and approving …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases School District Audits
… As a result, $359,427 in unexpended funds were not used to pay related debt, which could have reduced the district’s tax …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… of interim probation. During this time, she is ordered to pay $2,076.17 to the NYSLRS, $3,216.35 to Veterans Affairs … estate. She is due back in court for sentencing on June 2, 2022. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemDiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… on time. SCSD teachers run the program and receive extra pay for teaching classes to Twilight participants. As the … Onondaga County Court. He is due back in court on June 3, 2022. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeTown of Reading – Financial Management (2013M-217)
… highway town-wide fund balance in its 2013 budget to help pay for expenditures As a result, as of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Comptroller DiNapoli Releases School District Audits
… documented. In addition, a staff person received overtime pay that was not properly supported by documentation. Minerva …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0City of Yonkers – Budget Review (B20-6-6)
… to reduce firefighting and police overtime expenditures. Pay tax certiorari claims from annual appropriations instead …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link … transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsService Credit Purchase Payments – Legacy Reporting
… contributions, plus interest (if applicable), by means of: A single lump sum payment; or Transferring funds through … or account (this method can only be used for the purchase of optional service credit); or Payroll deductions spread over a period of time equal to or less than the number of months they are …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… supervised release. Hand has also agreed to pay $34,000 in restitution. This case was investigated by the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtElmont Public Library – Board Oversight and Professional Services (2014M-060)
… assistant to manage this account, sign checks and pay vendors before submitting claims to the Board for audit …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060City of Troy – Budget Review (B5-13-20)
… money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2014 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Holley Central School District – Financial Condition (2013M-342
… of moneys in the debt reserve fund and either use it to pay related debt, if required to do so by statute, or return …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Pawling Central School District – Selected Financial Activities (2012M-185)
… at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185New Suffolk Common School District – Selected Financial Operations (2013M-197)
… and authorized by Board resolution for the Treasurer to pay prior to audit, need to be subsequently presented to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mDiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… New York State Comptroller Thomas P. DiNapoli today rejected a state … bridges in Nassau and Suffolk counties citing its ties to two companies debarred by the state for prevailing wage … several serious concerns about Limnes and the lack of due diligence in the contracting process by DOT. The primary …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractor