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Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… Court funds were collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls over credit cards and employee … Town of Chester Justice Court Operations and Credit Card and Employee Reimbursements 2017M67 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeAmagansett Union Free School District – Financial Condition (2014M-91)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member Board of Education. The District operates one school with 108 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Jefferson Central School District – Fund Balances (2015M-236)
… The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … three reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … that all surplus funds, except those properly restricted in reserves in accordance with applicable statutes, are …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialSandy Creek Central School District – Reserve Management (2023M-43)
… audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Milo – Financial Condition (2020M-172)
… the Town’s financial condition. More real property taxes and user fees were levied than needed to fund operations. The … of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance … Budgeting As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Westfield, Town of – Financial Management (2013M-389)
… 1, 2010 through November 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a five-member elected … expense of taxpayers that reside outside of the Village of Westfield. The Board adopted budgets that inappropriately …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Otsego – Financial Condition (2013M-307)
… that properly allocate sales tax revenues in accordance with statutory requirements. Reduce the amount of surplus …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Laurens - Budget Review (B4-14-21)
… in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town was categorized as being …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21DiNapoli Releases Analysis of Executive Budget
… released today by State Comptroller Thomas P. DiNapoli. "It is a high-pressure year for the state budget. Decisions …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetOpen Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… comparison schedules for governmental funds, information about infrastructure assets reported using the modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… for SFY 2022-23 are projected to total $210.6 billion, 18.7% higher than SFY 2019-20. Revenues in SFY 2021-22 were … federal and emergency appropriations totaling at least $18 billion that are unnecessarily opaque with respect to how … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli Releases Analysis of SFY 2024-25 State Budget
… reserves such as the “economic uncertainties” fund can be used by the Executive for any purpose, with no …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOpinion 88-36
… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650: The constitutional provision which … 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is well established …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Homeland Security Grant Program – Federal Funding and New York
… Listing Number 97.067) provides funding to states and local governments to enable them to prepare, prevent, protect against and respond to potential terrorist attacks, major disasters and other hazards. The Homeland Security Grant consists of … Assistance Listing Number 97067 provides funding to states and local governments to enable them to prepare prevent …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programState Agencies Bulletin No. 2328
… paid on either the Institution or Administration pay cycle and the Emergency payroll may be affected. *This … direct deposit files may not be released on the normal schedule and employee financial institutions may delay posting direct deposit funds into employee bank accounts. The distribution of paychecks and direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2227
… paid on either the Institution or Administration pay cycle may be affected. *This does not apply to employees … direct deposit files may not be released on the normal schedule and employee financial institutions may delay posting direct deposit funds into employee bank accounts. The distribution of paychecks and direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparation