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Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Cohoes Industrial Development Agency (IDA) – Legislative … In addition, the board did not ensure annual assessments of progress toward achieving project goals were performed. … officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. In …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… After Medicare adjudicates a claim, Medicaid pays the balance that is not covered by Medicare and would otherwise …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followLackawanna City School District – Financial Condition (2014M-119)
… District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises … million. Key Findings For the last four years, the Board and District officials consistently overestimated … surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… the total operating surpluses and planned use of fund balance over the last 5 fiscal years, the District raised …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Waverly Central School District – Financial Condition (2013M-148)
… The District’s annual budgets included the use of fund balance to finance operations in order to keep the real …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. … to the monthly State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. “The economy …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearShelter Island Union Free School District –Financial Condition (2014M-132)
… that the amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the State by an employee using the Due to State Offset functionality in … Agencies Agencies should follow this procedure when an expense report was created that resulted in an amount owed to … condition exists, the SFS creates an accounts receivable entry associated with the expense report for the amount due. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… water fund. As a result, the water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… to reduce and eliminate fund deficits and restore fund balance to an appropriate level. Monitor actual revenues and …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Laurens – Budgeting Practices (2013M-204)
… Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … maintaining sound financial condition. The Town’s general and highway fund budgeted appropriations for the 2013 fiscal … year totaled approximately $275,000 for the general fund and $998,000 for the highway fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Town of Newfield – Selected Financial Activities (2013M-2)
… The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is … member Town Board, which consists of the Town Supervisor and four council members. For the 2012 fiscal year, the Town … his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be produced for our …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2City of Lockport – Fiscal Stress (2013M-330)
… Key Findings We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), sewer fund ($370,000) and refuse fund …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… time as it helps guide local budgeting decisions and the development of long-term financial plans.” The creation of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdfCUNY Bulletin No. CU-346
… in Bargaining Units AJ, CE, GA, TC and T8 shall receive a General Salary Increase of 3.15%, on the 9/19/07 salary, … in Bargaining Units AJ, CE, GA , TC and T8 shall receive a General Salary Increase of 4% (compounded), on the 10/5/08 … Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 433 Total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staff