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State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… Fiscal Year (SFY) 2015-16, an increase of 2.8 percent from a year earlier, and ended the SFY $1.9 billion higher than … tax collections in April of 2015 drove higher collections for the year, my office will be looking closely at this … partly offset by higher than anticipated debt service payments. DiNapoli’s report also finds: Sales and use taxes …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesCUNY Bulletin No. CU-466
… or additional amount that must be paid, insert a row at the Effective Date level of Earnings Code CGR and enter … the agency must insert a row on the Additional Pay page at the Effective Date level of Earnings Code CGR and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-466-2013-cuny-research-foundation-grant-payments-summerComptroller DiNapoli Releases Municipal Audits
… Library District . “In today’s fiscal climate, budget transparency and accountability for our local communities is …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the … basis for compensation. Ensure that the code of ethics is being followed and ensure that any potential conflicts of …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Town of Greig – Long-Term Planning (2023M-13)
… intentions for financing future capital improvements or equipment purchases. We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their optimal useful life. Some of the highway equipment beyond optimal useful life had observable damage. A …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13East Islip Union Free School District - Financial Condition Management (2020M-24)
… action. Appendix B contains our comment on an issue raised in the District response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementSodus Central School District – Software Management (2022M-64)
… accounts that we reviewed had permissions that allowed the accounts’ users to install software on their computers … that we reviewed, only three (2 percent) were listed on the District’s software inventory and 27 (20 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not … submitted in a timely manner. Review all the identified unclaimed project expenditures and submit corresponding …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectMahopac Central School District – Financial Condition (2013M-302)
… Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of … million. Key Findings The District was identified as being susceptible to fiscal stress due to a general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… presence and should be kept in his/her possession at all times. … Village of Valley Stream Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mState Comptroller DiNapoli Releases School Audits
… an average of almost $2.2 million as a financing source in the district’s annual budgets. However, because the … appropriated $1.4 million in fund balance as a financing source in the annual budgets. However, the district only …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those … and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental … throughout the fiscal year using Effective Dated rows. When the FBIC process is run it will apply the most recent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… of each fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost standard rates into the … rate, or require a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency … can only be run for data through March 31, 2019 before the new FBIC Allocation was implemented The NYAR0260 displays all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsOpinion 96-17
… for firefighters. If the school or course is outside the county in which the municipal corporation or fire district is …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Churchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualUtica City School District - Payroll (2018M-175)
… We reviewed payroll payments totaling $4.7 million to 151 employees and found almost $418,000 in payments (9 … For example, the Board did not authorize salaries paid to six individuals totaling $347,368 and paid $11,690 to an employee who worked offsite without certainty as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… controls over selected College financial operations for the period September 1, 2012 through August 31, 2013. … members and a student trustee. The College’s expenditures for the 2012-13 fiscal year were $13.6 million. Key Findings … fiscal year. Some students were overbilled or underbilled for services received and student refund checks were printed …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedVillage of Poquott – Justice Court Operations (2019M-214)
… was corrected in October 2016 when she transferred the money between two accounts. The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due date. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves were not reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementOpinion 2003-6
… 2003 Vincent J. Rossi, Jr., Esq., Town Attorney Town of New Hartford 1 For purposes of this inquiry, we assume the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6