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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… with realistic estimates for revenues that are based on historical and current information and develop realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55X.7.B Local Customers – X. Guide to Vendor/Customer Management
… Corporate Customer and does business under the same Tax Identification Number. In this case, the Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided … complete the COA Product Change Request Form and submit it to [email protected] . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Liberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… years. District officials did not use any of the available money in the debt service fund to reduce debt service … funds in a manner that benefits District residents. Use money in the debt service fund to make debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and reserves, and adopt realistic budgets that include all anticipated revenues and planned expenditures. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … Supervisor did not maintain a general ledger, subsidiary revenue and expenditure ledgers or cash receipts and …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
Former Mayfield Town Clerk Dorothy Hart was sentenced today to 250 hours of community service and paid back over $35000 which she stole from property tax payments and dog license fees deposited with the town over four years State Comptroller Thomas P DiNapoli said
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… economy continues to grow and deliver better than expected tax revenue, supporting upward revisions in spending. The … economy continues to grow and deliver better than expected tax revenue supporting upward revisions in spending …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateState Agencies Bulletin No. 1695
… over. These employees can defer up to $6,000 in catch-up contributions in addition to their regular contribution … These effective dates are as follows: 11/29/18 Institution Extra Lag (1/3/19 check date) 12/6/18 Institution Lag (1/3/19 … Amount for employees who are eligible to make additional contributions in 2019 under the “age 50 and over” catch up, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… nearly $19 million for the state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released … cost reporting guidance, is missing out on millions in annual savings it is supposed to realize through reforms …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsDiNapoli Releases Fiscal Stress Scores
… A total of 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, … of scoring identified eight local governments designated in fiscal stress, including six cities and two towns. In …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresOpinion 2012-1
… of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… comparisons. DiNapoli’s report shows city-funded spending is projected to increase by $3.7 billion, or 5.2%, in FY …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsState Comptroller DiNapoli Releases School and Local Government Audits
… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of … save funds for asset replacement. Middle Country Central School District – Extra-Classroom Activity (ECA) Funds (Suffolk …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… set of state rules and local needs to determine how to best educate our children and pay for it,” DiNapoli said. “My … and trends that could impact district budgets now and in the future. It is a useful tool to better inform … about local and statewide issues.” Revenue Picture In the 2017-18 school year, districts received $40.6 billion …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1