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State Comptroller DiNapoli Releases Municipal Audits
… Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant revenue and … Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 762
… titles effective July 26, 2007: Title Job Code Sergeant Park Patrol 007955 Lieutenant Park Patrol 007959 Captain Park … Location Pay in the amount of $1,236 will receive an increase in Location Pay to $1,273 to match the amount … from $26.29 to $29.00. Hourly employees will remain at the same rate of $14.40. Questions Questions concerning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-afr-2-15-23.pdfGetting Started with the New Annual Financial Report
Your local government will soon have access to the new Annual Financial Report (AFR), which is replacing the Annual Update Document (AUD). This webinar presentation will provide an overview of how to access and complete filings in the AFR, including a demonstration of new application features.
https://www.osc.ny.gov/files/local-government/academy/pdf/getting-started-with-afr-may-2023.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfIroquois Central School District - Financial Management (2018M-102)
… Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Atlantic Beach - Payroll (2018M-254)
… and approve the building permit fees paid to the building inspector. Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) from 2015-16 … did not reflect realistic appropriations for the building inspector’s permit fees each year, based on recent trends. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254State Agencies Bulletin No. 1978
… notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In … the Internal Revenue code, providing dollar limitations on benefits and contributions under qualified retirement plans, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 Employee … liabilities 1,358 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsWashingtonville Central School District – Financial Condition (2017M-129)
… Central School District is located in the Town of Blooming Grove and includes the Village of Washingtonville and part of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Wyandanch Union Free School District – Budget Review (B20-7-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7State Comptroller DiNapoli Releases Municipal Audits
… Administration (Onondaga County) Auditors reviewed 125 agricultural, senior citizens and veterans exemptions and …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
To ascertain the total expenses that the Workers Compensation Board incurred in administering the Workers Compensation Program for the three State Fiscal Years ended March 31 2020
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedCatskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Town of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Hudson City School District – Grant Administration (2013M-324)
… of our audit was to evaluate internal controls over grant administration for the period July 1, 2011 through May … District officials need to improve internal controls over grant programs. The District expended more than $79,400 on grant-related expenditures that either were not approved, not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324State Agencies Bulletin No. 1883
… 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… all claims, including non-payroll disbursements. The Assistant Superintendent for Business (ASB) is responsible … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … Education Law and Section 170.12 of the Regulations of the Commissioner of Education. To the extent practicable, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45