Search
VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… to the advance account and the appropriate account code as listed in the table below. When used these specific … an advance account.) Payment Type Advance Account Code Petty Cash 59001 Travel 59002 Confidential 59003 Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli: 59 School Districts in Fiscal Stress
… Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 districts that were listed … and patterns of operating deficits, DiNapoli’s monitoring system creates an overall fiscal stress score which …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli Releases State Cash Report
… higher than projections from the Enacted Budget, according to the monthly state cash report issued today by New York … that are not yet appropriated. These funds should be used to fix New York’s crumbling infrastructure or for other non-recurring purposes and not to support ongoing expenses.” May tax receipts were $166 …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportDiNapoli: Halfway Through the Year, Revenue Hole Persists
… and the official start of next year’s budget process in early November will provide a clearer picture for … budget shortfall.” State tax revenues totaled $8.8 billion in September, $922.3 million higher than the latest … the state Division of the Budget (DOB). Total tax revenues in September were a net $364.1 million higher than those in …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-halfway-through-year-revenue-hole-persistsState Comptroller DiNapoli Releases School District Audits
… $3.3 million. These practices resulted in real property tax levies that were higher than necessary. Track state and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Bradford – Financial Management (2015M-239)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board did not perform an effective audit of claims to ensure that purchases were made for Town purposes. The … Superintendent have not provided adequate oversight to safeguard highway department assets. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Dunkirk City School District – Financial Management (2017M-122)
… realized operating surpluses and did not need to use any appropriated fund balance to finance operations. Key … amounts reserved are necessary and reasonable. Use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122SUNY Bulletin No. SU-64
… had a deduction in the 2000 - 2001 year. OSC will produce and mail a listing of employees who will have their deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-64-tax-deferred-annuity-tda-and-supplemental-retirementParishville-Hopkinton Central School District – Financial Management (2017M-72)
… of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately … 30, 2016. Background The Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mClyde-Savannah Central School District – Financial Condition (2015M-338)
… District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338New Lebanon Central School District – Financial Condition (2015M-222)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $12.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Marathon – Town Clerk (2022M-143)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and accurate manner . As a result, the Board’s … remit and report collections to the appropriate parties in a timely manner. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Starpoint Central School District – Financial Condition (2015M-266)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $47.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Greene Central School District – Financial Condition (2016M-17)
… used. Review all reserve balances and transfer excess fund balance, where allowed by law, or use the reserve funds for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Eastchester Union Free School District – Financial Management (2016M-59)
… multiyear financial plan, and monitor and update the plan on an ongoing basis. … Eastchester Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… monthly financial reports to the Board that include balance sheet account balances, detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Village of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board … Key Findings The Supervisor did not maintain accurate accounting records and reports, and the Board could improve … operations. The Supervisor did not: Ensure accurate accounting records were maintained. Provide bank statements …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key … from a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom