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Stamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Port Jervis City School District – Financial Condition (2022M-152)
… the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the District will generate … a result, officials did not present the District’s budget or fund balance in a transparent manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152SUNY Bulletin No. SU-329
… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected Employees: Employees enrolled … a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. Currently, if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansSharon Springs Central School District – Fund Balance Management (2022M-100)
… appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Stratford – Supervisor’s Records (2013M-11)
… for the highway fund which were funded primarily by sales tax, real property taxes, and State aid. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Garrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … budgets that include the District’s actual needs, based on available current information and historical data and make …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … change order, which should have been competitively bid in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is located … not properly segregate the duties of the water clerk. As a result, the water clerk billed, collected, recorded, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108X.7.B Local Customers – X. Guide to Vendor/Customer Management
… and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. (Refer to … Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For example, the Department of Agriculture and Markets should set up as Local Customers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers