Search
Central Islip Union Free School District – Financial Management (2013M-380)
… and expenditures based on all information available at the time the budget is developed. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… and Annual Confirmation of this Chapter; Advance funds should never be commingled with any other moneys in the … or facility; and Annual review of the use of advance funds to determine the appropriate funding levels. Cash … payments, and professional services. Advance account funds are established from money (excluding federal funds) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Minetto – Financial Condition (2013M-284)
… condition of the general, highway and lighting district funds has diminished in recent years, resulting in fiscal … stress. As of December 31, 2012, the general and highway funds reported unexpended fund deficits of $24,853, and … and the lighting district fund had unexpended surplus funds of only $2,598. The Board does not receive monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … of the town’s financial condition. Three of the town’s funds have carried repeated fund balance deficits, while two …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… in its adopted budgets and consistently appropriated funds balance that was not needed. The District’s unexpended surplus funds exceed the level established by Real Property Tax Law. … estimates for appropriations and unexpended surplus funds. Review fund balance and develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47IX.9.A Transfer Authorizations – IX. Federal Grants
… the authorizations necessary to transfer federal grant funds to reimburse other state funds for costs associated with the administration of federal grant funds. These costs include, but are not limited to: Personal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… districts, according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background Our … did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in five of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued on … could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… that she pocketed tax penalty payments, as well as cash for building permits and dog licenses, over a six-year … Attorney Brooks Baker and the New York State Police for their continued partnership with my staff to make sure these types of individuals are held accountable for their actions.” The Comptroller’s audit is expected to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… a class D felony. DiNapoli’s office uncovered missing funds during an audit and investigation of the Almond Fire … recommended department officials: Recover the missing funds identified in the report; Develop and include internal … to fight corruption and the misappropriation of public funds at every level of government. His anti-corruption …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in … records after an audit and investigation by DiNapoli’s office uncovered the misappropriation of more than $5,000 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported recorded and deposited and that disbursements were proper and supported
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… decisions to the Library’s Committee and by ensuring funds were properly invested. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… However, Business Units should ensure no payment of state funds are issued to those individuals or organizations … Business Units who make payments using sole custody funds or through the use of a Single payment vendor ID within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… properly collected, recorded, deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, record, deposit and disburse ECA funds. The central treasurer did not issue receipts or ensure … $44,548 for two clubs that did not have sufficient funds when the disbursements were made. Building principals …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m