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Comptroller DiNapoli Releases Municipal Audits
… Auditors found the town procured professional services from 16 providers with payments totaling $870,909 without … methods. In addition, the town did not obtain the required number of quotes for 34 purchases totaling $59,426; … or identify errors such as duplicate tax payments received from taxpayers. Auditors found that the town clerk did not …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $192 Billion
… based on prudent long term asset allocation. We continue to manage one of best funded, best performing pension plans … returns of 17.01 percent. The Fund’s broader approach to fixed income markets over the last year returned 2.91 … and Local Retirement System provides retirement security to more than one million active state and local government …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the carriers were generally in compliance with federal motor carrier standards, but noted …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22SUNY Bulletin No. SU-128
… Purpose To provide guidelines and processing procedures for cash payments. Background Pursuant to the 2003-2007 … colleges Effective Date(s) There will be four (4) payments for the 2006-07 academic year. Payments may be made in: Pay … Earnings End Date: Same as Begin Date Earn Code: DCP (For non-resident aliens, use XDP , YDP or ZDP ) Amount: Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuState Police Bulletin No. SP-129
… State Police of the new Additional Pay code and procedures for processing Hazardous Duty Pay. Affected Employees … in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter Law 69 of the Laws of 2010 provides for an annual Hazardous Duty Pay Payment to Troopers in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payAttica Central School District – Financial Management (2016M-127)
… officials transferred more than $1.7 million of surplus funds from the general fund to the debt service fund from … policy or plan for establishing, funding and using reserve funds. Develop and implement a plan for using the excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Gouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … balance has exceeded the 4 percent statutory limit in two out of the last three fiscal years. Fund balances in the … guide the District’s management of financial condition. This plan should be periodically reviewed and updated as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… database system. The Justices did not ensure that all money received was deposited and recorded in a timely manner, … financial records, no one can be certain that all Court money was accurately reported and accounted for. Key … and that any differences are resolved. Ensure that all money is deposited in a timely manner, as required, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) … grant and $838 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … limit. The District did not have a Board-adopted policy to communicate the purpose of its reserve funds, optimal … is in compliance with statutory limits and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … of fund balance in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures … officials also used some of the annual operating surpluses to fund eight general fund reserves and one debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, which … (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted appropriations. Also, the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … appointed by the City Mayor. Budgeted appropriations for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s … manner. … The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Opinion 90-37
… section does not require either a public hearing or public sale for the sale of unneeded village real property. A village may not …
https://www.osc.ny.gov/legal-opinions/opinion-90-37