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Campbell-Savona Central School District – Financial Condition (2015M-42)

… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1

VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables

… It is the agencies’ responsibility to ensure that their AR Deposits transactions are entered into SFS for OSC BSAO approval and posting . BSAO will approve and post the AR Deposit transaction as soon as possible after verifying … the GCA will be recorded as a miscellaneous receipt on an AR Direct Deposit transaction or as a refund to a prior …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overview

Opinion 2002-8

… district; (2) no improvement may have been constructed or service provided for the district at any time since the … that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the board determines to …

https://www.osc.ny.gov/legal-opinions/opinion-2002-8

VI.2.C Budget Journal Transactions – VI. Budgets

… the attributes associated with the budgetary chartstring. Field Name Field Description CCP Code Comprehensive Construction Program … Lapse Date Date (MM/DD/YYYY) when the budget is closed and no further transactions are allowable. The Lapse …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactions

Comptroller DiNapoli Releases School Audits

… announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego Northern Catskills … is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition (Suffolk …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Capital Region … transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal climate, budget … his office completed audits of MorrisEaton Central School District Oriskany Central School District and the …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The board also did not approve water billings and customer account adjustments, and did not perform an annual audit of …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-audits

Town of Mamakating – Records and Reports (2015M-164)

… fund goals, reviewing accurate up-to-date financial reports and developing realistic budgets in conjunction with …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164

West Valley Central School District – Financial Management (2013M-178)

… is located in Cattaraugus County. The District is governed by the Board of Education which comprises seven elected … over-estimated expenditures over the past four years by more than $3.8 million, which resulted in operating … each year since 2009 District officials transferred money in excess of this limit to various District reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Unified Court System Bulletin No. UCS-81

… End Adjustment that will ensure judges receive the full or prorated share of their statutory salary for calendar year … All earnings in the Earn Codes RGS and RRS (only dates on or after January 1, 2004). Prorated Salary: The prorated salary for judges who were hired and/or had a salary change and/or had a status change after …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-81-2004-year-end-adjustment-judges

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In … audit of the treasurer’s records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk County) The … an audit of the Hamlin Fire Department Islip Terrace Fire District Town of Minden and the Village of Owego …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0

Canisteo-Greenwood Central School District – Financial Management (2016M-362)

… Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The … limit for the past three fiscal years by an average of $2.7 million. District officials have allowed reserve balances …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … participating, the Village could potentially increase its parking fine revenues by nearly $23,000. The Court’s case … not maintain an accurate computerized bail list or perform monthly bank reconciliations and accountabilities. As a …

https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148