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Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… 17, 2015. Background The Village of Scottsville is located in Monroe County. The Village, which has a population of … The Board underestimated revenues and expenditures in the 2012-13 and 2013-14 budgets. Key Recommendations Adopt … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Sand Lake – Justice Court (2015M-121)
… 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … audit period, the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not … by the clerk. Not all cases were properly closed out in the Court’s computerized accounting system. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121State Agencies Bulletin No. 1883
… Questions regarding this bulletin may be directed to Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Comptroller DiNapoli Releases School District Audit
… by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to a … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Find out how your …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditTown of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Glens Falls City School District - Financial Management (2019M-12)
… Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… [read complete report - pdf] Audit Objective Determine whether District … Eleven retirees received payments they were not eligible for totaling $27,440 for not participating in the health insurance program. In …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Madison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… [read complete report - pdf] Audit Objective Determine whether student … School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other … and we found inconsistencies in student addresses used for billing purposes. The School did not have all the …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… which is governed by a five-member Town Board, is located in St. Lawrence County and has a population of approximately … has appropriated more fund balance than it had available in its budgets, resulting in unrestricted, unappropriated fund deficits. The Board has …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314State Comptroller DiNapoli Releases Municipal Audits
… (Herkimer County) The town, which operates the McCauley Mountain Ski Area, has not developed policies or procedures …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-174
… revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that submit retroactive transactions on behalf of their employees Effective Date(s) Immediately Background … as timely as possible. Due to the increased frequency of retroactive transactions with an effective date greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesComptroller DiNapoli Releases Municipal Audits
… As a result, one commercial customer received $400 of free water and a second customer received an unknown amount of free water over the course of two billing cycles. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… As a result, one commercial customer received $400 of free water and a second customer received an unknown amount of free water over the course of two billing cycles. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and reserves. In addition, they overstated encumbrances by $827,000 and not did not use $5.3 million in appropriated fund balance as a funding source. The board …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Climate Action Plan
… the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… as global leaders in addressing climate change-related investment risks and pursuing opportunities for the Fund’s … for its efforts to assess and combat climate-related investment risk. In June, DiNapoli released his ambitious … to reduce its exposure to climate risk and capitalize on investment opportunities created by the transition to a low …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policies