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Liberty Central School District – Budget Review (B4-13-4)

… The District’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Prepare a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4

State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget

… "The passage of the 2014-15 state budget is a positive step for New York state. Governor … deserve credit for adopting another spending plan on time. My office will examine how this agreement will keep … well as the impact it has on the state's debt burden and out-year finances. "Sadly, the chance to enact real campaign …

https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budget

DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft

Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240000 from the district State Comptroller Thomas P DiNapoli announced

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theft

Comptroller DiNapoli Releases School Audits

… District  and the  Valley Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Greenport Union … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Board Oversight (Greene County) There were no procedures for the reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for program fees. The …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0

Review of the Enacted Budget: State Fiscal Year 2021-22

… At this time, DOB has not indicated whether the 5 percent withholding that remains from certain local aid payments in …

https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22

Opinion 92-13

… the county legislature and, at the same time, reduced the number of legislative seats. The Appellate Division applied …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

Who to Report – Enhanced Reporting

… Retirees (from any of the eight public retirement systems in New York State) working for you under Sections 211 or 212 … at a later date, saving you considerable time and effort in the future. Employers report data for retirees so we can … join the VDC once 30 days have passed. If the employee does not elect the VDC and they meet the criteria for …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-report

State Comptroller DiNapoli Releases Municipal Audits

… increases the risk of loss or unauthorized use of village funds. Village of Wurtsboro – Financial Operations (Sullivan …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes

… a low point in state fiscal year 2012-13 at 134,665 for all check-offs. The $14.6 million remaining in six of the … disbursement of fund resources, should be added for all check-off programs; Require administering agencies to …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causes

DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme

… Mike Leahy and Deputy Chief Investigator John McManus. Senior Legal Support Analyst Rachel Demma and Legal Analyst …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-scheme

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Albion Central School District – Financial Management (Orleans County) The … $17.3 million or 47 percentage points. Chester Union Free School District – Information Technology (Orange County) …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000

… partnering with my office to hold her accountable.” “This is not a victimless crime,” District Attorney Schmidt said. … of our local municipalities here in Chautauqua County, is engaged in an every-day battle to service its residents with precious little money. Every dollar stolen is a dollar not spent on the community. No one should use …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000

Liberty Central School District – Budget Review (B4-14-6)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6

Comptroller DiNapoli Releases Municipal Audits

… , North Shore Public Library and the Town of Westerlo . "In today's fiscal climate, budget transparency and … of claims approved by the board for payment was included in the board minutes and the amounts in the minutes did not agree with the total amounts of the …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme

… meant for vendors. Decker was also indicted for associated tax fraud. Decker’s alleged ill-gotten gains include:  …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-scheme

City of Yonkers – Budget Review (B22-6-5)

… and expenses, which may not be available in future years. Does not include any appropriation for contractual …

https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5

VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables

… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved by OSC Bureau of Contracts (OSC BOC). Note: Per Section 93 of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

Developing an Effective Fund Balance Policy

Please print out the slideshow presentation prior to the webinar to following along for valuable information on how to develop an effective fund balnce policy.

https://www.osc.ny.gov/files/local-government/academy/pdf/fund-balance-012319.pdf

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 2, 2014. Background The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364