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Town of Jasper – Financial Management (2015M-150)

… which has a population of approximately 1,400, is located in Steuben County. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance … B includes our comments on issues raised in the Village’s response letter. … Determine whether the Board and Village …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Pine Valley Central School District - Financial Management (2019M-35)

… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through … total approximately $28 million. Key Findings The District’s unassigned fund balance as of June 30, 2015 was about $2.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial

Harborfields Central School District – Claims Processing (2016M-38)

… contracts, in addition to purchase orders, to ensure that funds are only being disbursed for District purposes and that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38

Village of Altamont – Justice Court Operations (2016M-199)

… of our audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199

DiNapoli: Former Treasurer Arrested in Village of Millport Theft

… audit found she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. "Ms. … audit found she allegedly stole more than $4000 in public funds said State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theft

IX.8 Federal Grant Refunds – IX. Federal Grants

… agency return such refunds directly to the U.S. Treasury or the federal cognizant agency without first recording the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refunds

Opinion 97-19

… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …

https://www.osc.ny.gov/legal-opinions/opinion-97-19

Opinion 96 - 14

… of a county (see General Municipal Law, §800[4], [5]). For this purpose, officers and employees of a county … or stockholder (General Municipal Law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … Esq., County Attorney County of Fulton 1 Senate bill number S. 3377A, which has been passed by both houses of the …

https://www.osc.ny.gov/legal-opinions/opinion-96-14

Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds

… numerous patients who obtained their Medicaid managed-care plans through Healthfirst. Pursuant to their contracts with …

https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperly

State Comptroller DiNapoli Releases Municipal & School Audits

… 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In addition, the … million and determined officials did not seek competition when procuring any of these vendors. Two of these vendors … and procedures to ensure overtime was incurred only when necessary and unavoidable. They also did not ensure all …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits

Comptroller DiNapoli Releases State Audits

… Textile Procurement Practices (2012-S-22) Corcraft is a major component within the Department of Corrections and … HRA employees apply a comprehensive assessment process when determining a client's eligibility, and that process is … required biennial inspection of its highway bridges, but does not follow New York state requirements for classifying, …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-audits

East Ramapo Central School District – Budget Review (B21-5-4)

… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo … budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4

Plattekill Library – Budgeting Practices (2017M-95)

… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …

https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95

Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)

… Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA … adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95

Town of Nanticoke – Financial Condition Management (2017M-186)

… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186