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Village of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Hume – Financial Management (2014M-333)
… of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. … Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million. Key Findings The … of our audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State Comptroller DiNapoli Releases Municipal Audits
… certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … was authorized to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 66
… : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: … Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable the Office of the State Comptroller (OSC) to carry out its fiscal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsMargaretville Central School District – Financial Management (2020M-46)
… 2018-19 that it did not use to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately $3.9 million or 32 percent of the next year’s budget, exceeding the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … highway inventory list and agreement for the expenditure of highway money, including the anticipated costs. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Milford Central School District – Fund Balance Management (2022M-94)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020. Background JCIDA is an independent public … Development Agencys 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-fDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… man was charged with grand larceny and identity theft for allegedly accepting, withdrawing and spending nearly … My thanks to Nassau County District Attorney Donnelly for her partnership with my investigative team. We will … an unnecessary burden on resources that provide security for hundreds of thousands of retirees and their …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Programs revenues expenditures and changes in fund balance We also sought to determine whether Department officials have made reasonable
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bradford Central School District , Corning City School … unrestricted fund balance to exceed the statutory limit of 4 percent for the past three fiscal years. When unused … points. District officials also misclassified a portion of fund balance as non-spendable, thereby improperly reducing …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: School District Revenue Growth Slows
… State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative which is focusing … their rainy day funds are limited. While this combination of factors has forced school districts to tighten their … facing school districts and how we balance the impact of fiscal stress against efforts to hold down property …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… (CFR) were valid and consistent with contract terms and in accordance with the Consolidated Fiscal Reporting and … individuals with mental developmental disabilities. Formed in 1951, the organization now provides services in multiple locations throughout New York State: 82 in New …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualState Comptroller DiNapoli Releases Municipal Audits
… , City of Olean , Town of Sharon and Westchester County . "In today's fiscal climate, budget transparency and … time frame. Library employees also waived about $21,000 in library fines, which represents about 75 percent of all … quotes for purchases. Although the purchases reviewed in the audit were minor, the lack of a procurement policy …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1532
… 2016 (Inst) or January 6, 2017 (Admin) will be reflected in the employee’s 2016 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2016 that are returned in 2017 to be income in 2016 for reporting purposes because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1439
… AC230s received by January 4, 2016 will be reflected in the employee’s 2015 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2015 that are returned in 2016 to be income in 2015 for reporting purposes because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1365
… AC230s received by January 5, 2015 will be reflected in the employee’s 2014 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2014 that are returned in 2015 to be income in 2014 for reporting purposes because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1288
… AC230s received by January 6, 2014 will be reflected in the employee’s 2013 Form W-2 and the agency appropriation will be refunded in full. Unfortunately, there are processing limitations for … The IRS considers overpayments for 2013 that are returned in 2014 to be income in 2013 for reporting purposes because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1288-processing-2013-salary-refunds-received-osc-after-january-6-2014