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Comptroller DiNapoli Releases State Audits
… partially implemented. Office of Mental Health , Sky Light Center Inc.: Supported Housing Program (2012-S-37) Auditors …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsPlattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the … February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in … library services to approximately 10,000 residents, is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… treasurer did not have supporting documentation for 30 receipts totaling $137,837. Also, three clubs did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. … and capital plan. … Town of Nanticoke Financial Condition Management 2017M186 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Tuxedo Union Free School District – Financial Condition (2015M-360)
… The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Cornwall Central School District – Financial Condition (2015M-148)
… financial condition for the period July 1, 2013 through June 30, 2015. Background The Cornwall Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Richfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … and four towns in Otsego County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83IX.8 Overview – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be … was made. Since all federal fund payments are charged to appropriation/segregation records, any refunds of such … charged when the initial payment was made. Applying the refund reduces the expenditure balance on the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewTotal Spending – 2023 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue … funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service … State spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTown of Genesee – Disbursements (2016M-433)
… Purpose of Audit The purpose of our audit was to review the cash disbursement process for the period … the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct … bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Oxford – Financial Management (2016M-420)
… August 22, 2016. Background The Town of Oxford is located in Chenango County and has approximately 3,900 residents. The … fund balance. The Supervisor did not file the Town’s AUDs in a timely manner. Key Recommendations Adopt budgets that … balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. … Town of Oxford Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through January 19, 2017. … management of soil erosion. The District is governed by a five-member Board of Directors appointed by the Genesee … Review and update the cash disbursements policy to include a comprehensive claims audit process. Conduct a deliberate …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New York State cannot process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… not deposit more than $20,000 in recorded real property taxes, water, sewer and general fund receipts collected …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39State Comptroller DiNapoli Releases School District Audit
… interest earnings and prepare monthly cash flow forecasts. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditVillage of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that cash disbursements were approved and … Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mGreen Island Union Free School District - Separation Payments (2019M-55)
… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55