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Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Sodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Schuylerville Central School District – Fund Balance (2016M-113)
… County. The District, which operates three schools with approximately 1,700 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Pembroke Central School District – Financial Management (2016M-31)
… District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which … each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… limit. The Board overfunded six of the District’s reserve funds by almost $30.5 million and did not have documentation … is not needed to fund District operations. Ensure reserve funds are financed in accordance with District standards and use any excess funds identified to benefit District residents in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Cohoes City School District – Budgeting (2016M-111)
… not have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in … million of unexpended surplus funds were used to fund the capital reserve fund. Key Recommendations Develop budgets … budget to fund the retirement contributions. Develop a plan to use excess unexpended surplus funds in a way that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialVillage of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not … Determine whether Town of Canajoharie Town officials properly budget for and allocate sales tax revenue …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board and Village … fund revenues kept pace with expenses. Ensure that annual payments from the electric fund to the general fund …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Plymouth – Board Oversight (2016M-190)
… 1, 2015 through March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cincinnatus – Financial Operations (2016M-238)
… for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not … completed for the departments that received or disbursed funds. Key Recommendations Annually review and update the … Town officials and employees who receive or disburse Town funds are audited annually. …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video Resources from this … Reporting Abandoned Property Videos and Resources explanation …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 2000-2
Whether a village may authorize the expenditure of moneys to promote performing arts and cultural development for its residents directly or by contract
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… of fulfilling this mission, New York State developed the NY Rising Housing Recovery Programs (NY Rising), along with several other disaster recovery initiatives, as outlined in the State of …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsDiNapoli: City of Troy's Finances in Precarious Position
… provisions for any potential increased costs associated with settling these contracts. DiNapoli’s audit also … for the 2012 through 2014 fiscal years were not filed with the Office of the State Comptroller within the required … to enable the city to file annual financial reports with the Office of the State Comptroller in a timely manner; …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionNew York State Employees and Federal Funding – Federal Funding and New York
… variety of means, including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) … of actual State workers whose jobs are backed by federal funding may be somewhat greater. One FTE may be a full-time … funded through a mix of State and federal funds. Federal funding pays for State workers to carry out essential …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Hart was arrested today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart took advantage of her position and the public's trust by diverting public … work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftNew York State Debt
… plays an essential role in government, providing funds to build schools, hospitals, highways and mass transit. Misused, … plays an essential role in government providing funds to build schools hospitals highways and mass transit Misused …
https://www.osc.ny.gov/debtFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway pled …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larceny