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Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
Village of Unadilla Budgeting 2013M143
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… available. Because of this, both the general and highway funds experienced significant declines in fund balance from … the operating deficits in the general and highway funds. The Board does not perform a proper audit of claims. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Waverly Central School District – Financial Condition (2013M-148)
… to finance operations in order to keep the real property tax levies at amounts the Board considered to be reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January … funds that could be used to benefit taxpayers. The excess balance is about 13 percent of the subsequent year’s budget, … Key Recommendations Develop a plan to use surplus fund balance and unnecessary reserves in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of … Develop a plan to use the surplus fund balance identified in this report in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsTown of Pittstown – Records and Reports (2013M-5)
… with accurate financial reports. Examples include balance sheets for operating funds that did not balance, with … and reports to the Board each month including balance sheets, operating statements, and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… or reserves, and built up amounts of unexpended surplus funds that exceeded the legal limit in the past two years. … the ensuing year’s budget, the District did not use these funds because it generated a surplus each year. The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… adequately segregated. While our testing did not disclose material issues, the clerks’ ability to control all cash … that clearly assign and properly segregate duties, assign authority, and provide for periodic independent …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsTown of Westerlo – Selected Financial Activities (2013M-323)
… loans. Furthermore, the Board has not established a repair reserve for the water district fund in anticipation of future repair costs. There was no documentation to confirm that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board: “Federal relief and … economy. But reserves must keep up with spending growth. New York City is in a better place than it was two years ago, …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Comptroller DiNapoli Releases School District Audits
… and district officials have not developed and adopted a comprehensive written information technology (IT) … contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster … which is within the limits established by law. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School District – Financial Management (Erie County) The … overestimated appropriations. Ausable Valley Central School District – Medicaid Reimbursements (Clinton County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… that started in 1990 was never audited. Village of Sackets Harbor – Budgeting and Financial Management (Jefferson …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Real Assets
… The program has nine program partners who oversee the emerging managers on behalf of the Fund The …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsReview of the Enacted Budget: State Fiscal Year 2021-22
… 2021-22 relies on substantial new resources from temporary tax increases, including a three-year increase to corporate … franchise tax rates and a seven-year increase to personal income tax rates for high-income earners. Together these … to set aside new revenues in the State’s statutory rainy day funds, which will remain at $2.5 billion. Bolstering …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22East Ramapo Central School District – Budget Review (B21-5-4)
… that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 million. In response to those …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Comptroller DiNapoli Releases State Audits
… In April 2014, DED made a $16,250.00 advance payment to the LDC. Two months later, the LDC claimed the remaining $48,750 of the contract amount. To receive the second claim, the LDC needed to demonstrate that the entire $65,000 in expenses was …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits