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Town of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… without a valid purchase order, committing the District’s funds without proper authorization. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… transfers totaling approximately $4.2 million to reserve funds after the 2011-12 fiscal year-end, rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bellmore Union Free School District – Financial Condition (2016M-276)
… the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… $1.8 million for the general, water and sewer funds. Key Findings Payroll duties are not adequately …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… over cash investments and credit card expenditures for the period January 1, 2014 through February 28, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2015 were $669,295. Key Findings The Board did not limit … the Board. … Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… complete report - pdf] Audit Objective Determine whether the Board established adequate long-term plans which … did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels against the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… [ read complete report – pdf ] [ read complete 2020 report – pdf ] Purpose of … Jefferson County Industrial Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fAlternate Contribution Stabilization Program
… who have participated in the Alternate Program to withdraw from the program provided that the employer meets … fiscal year. For the Employees’ Retirement System (ERS), the rate must exceed 9.5 percent. For the Police and … button. Choose your location code and retirement system (ERS or PFRS). Click the “Reserve Fund Balance” link on the …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… “Comptroller”) brought to Continuum’s attention a small number of claims submitted by Continuum on behalf of the …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 97-19
… or she receives a direct or indirect pecuniary or material benefit as the result of the contract (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96 - 14
… Esq., County Attorney County of Fulton 1 Senate bill number S. 3377A, which has been passed by both houses of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Comptroller DiNapoli Releases State Audits
… (HRA) NYS Office of Temporary and Disability Assistance, Benefit Eligibility Assessment Process (2012-S-51) Auditors …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors found officials recorded $409,391 of that money as salaries, which precluded officials from monitoring …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsVictor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… a result, a shareholder resolution co-filed by DiNapoli, Connecticut Treasurer Denise L. Nappier on behalf of the Connecticut Retirement Plans and Trust Funds, and investment …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… State Chief Fiscal Officers of Counties, Cities, Towns and Villages Accounting Requirements Multi-Modal Projects … subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional unit based … undertaken. Enterprise funds should capitalize assets and recognize revenue using account 3505. Program Information …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Agencies Bulletin No. 762
… the Uniform or Clothing allowances in Pay Period 17L, the funds were charged to Bargaining Unit 61. Agencies do not need to Journal Transfer the funds to the Cost Center for BU 31. This will be done by OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesState Comptroller DiNapoli Releases School Audits
… Free School District , McGraw Central School District , Middletown Enlarged City School District and Mount Vernon … could be overfunded by $1.8 million as of June 30, 2017. Middletown Enlarged City School District – Financial …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… or properly prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not … . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial Operations (Wayne … Existing bylaw provisions were not enforced and adequate accounting and fundraising records were not maintained. Petty …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits