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American Academy of Pediatrics, District II
… Purpose In conjunction with our Investigations Unit, we examined … to determine whether the expenses were bona fide and made in accordance with the contracts. Background During the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTown of Sodus – Financial Management and Professional Services (2013M-99)
… and monitoring. As a result, it repeatedly adopted budgets with inaccurate revenue and expenditure estimates, which led … ensure they are properly recorded and amounts paid back, with interest as appropriate, within the year as required. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99IX.6.E Education Department - G5 System – IX. Federal Grants
… immediate notification of approval or rejection for all online payment requests. Approved requests are then paid to … of Education and state agencies can view relevant data online, such as up-to-the-minute account balances, account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemDiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… last year at the same time. May Cash Report Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Cherry Valley – Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the preliminary … which would provide for anticipated events and could help to improve the Town’s financial position. The Town has …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial … and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background The Village of Old Field is … occurred because the Board allowed the former Treasurer to perform all cash disbursement duties with no oversight. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialState Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over time and … 1, 2011, to September 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is … Develop and implement written procedures to address the maintenance of leave time records. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The … in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, … as required. The board did not perform an annual audit of 2020 records, as required. Town of Machias – Supervisor’s …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… and other entities. August Cash Report Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … exchange. There is no clear link between services provided and supporting revenues. The statement describes four …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsRockland County – Budget Review (B22-6-9)
… in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, … actual revenue received in the 2021 fiscal year and an $8.6 million decrease from projected 2022 revenues of $269.6 million. Based on our projection, the County could …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Owego – Shared Services Facility Capital Project (2022M-42)
… findings in our report. Appendix B includes our comments on issues Town officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… billion surplus from last fiscal year and $1.7 billion in savings from the city’s Program to Eliminate the Gap (PEG) … on the city’s June 2023 financial plan released today by State Comptroller Thomas P. DiNapoli. “The city’s adopted … programs and potential savings should be subject to robust public presentation and clear assumptions to funding …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomSUNY Bulletin No. SU-145
… Employee Status Contracts for 21P employees will end 6/11/08. However, the status of 21P employees will remain as … If the employee continues working Summer Session on or after 8/21/08, the agency must request a Position Change on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-145-procedures-processing-suny-2008-summer-session-paymentsSUNY Bulletin No. SU-158
… will submit a file to end health insurance effective 6/11/09. Agencies must cancel tax sheltered annuities, … non-taxable) and union insurance deductions effective 6/11/09 for employees working Summer Session. Direct Deposit … If the employee continues working Summer Session on or after 8/20/09, the agency must request a Position Change on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-158-procedures-processing-suny-2009-summer-session-paymentsSUNY Bulletin No. SU-168
… If the employee continues working Summer Session on or after 8/19/10, the agency must request a Position Change on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-168-procedures-processing-suny-2010-summer-session-paymentsDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… New York City projects a surplus of $439 million in the 2017 fiscal year, which is likely to grow as the year … economy is strong, but job growth and tax collections in the near future are unlikely to be as robust as they have been in recent years," DiNapoli said. "Additionally, a number of …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collections