Search
Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… procedures over the collection of cash receipts for trash bag sales and the summer recreation program to ensure … reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup … include a schedule of wages and salaries as required by New York State Village Law. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Bright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualCircle of Friends – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2013. Background Circle of Friends … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Circle of Friends claimed about …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1071
… personal income tax surcharge and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding Allowance Certificate). Affected Employees … Local Tax Data page *Please note that the nonresident tax withholding rates have not changed Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeTown of Stanford – Financial Condition (2013M-225)
… in unexpended surplus fund balance, which was more than double the ensuing year’s appropriations. Further, at the end …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Early Education Center – Compliance With the Reimbursable Cost Manual
… Cost Manual (RCM). The audit covered the fiscal year ended June 30, 2014. Background The Center, for-profit … with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, the Center reported about $2.4 …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualRochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide … evaluation of the Rochester City School District’s (District) adopted budgets for the 2018-19 and 2019-20 … Education. The District has no available unrestricted fund balance to mitigate the budgetary deficit. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… Property tax levy growth for local governments with fiscal years … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, fire districts, 44 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentAlfred State College of Technology – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Dover – Financial Activities (2013M-139)
… Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key Findings The Board … received or disbursed money during the preceding fiscal year. Conduct a thorough and deliberate audit of claims for …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Baldwinsville Central School District – Financial Management (2016M-65)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $99 million. Key Findings The … and adopt a multiyear financial plan for a three- to five- year period that addresses the District’s use of reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 million. Key Findings The … fund balance exceeded the statutory limit each year. Two of the District’s six general fund reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWest Valley Central School District – Financial Management (2013M-178)
… The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. Key Findings District … funds that can be legally retained is limited, each year since 2009 District officials transferred money in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, … officials did not ensure reasonable levels of fund balance were maintained. While their budgets included the use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Fillmore Central School District – Reserve Funds (2016M-386)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 million. Key Findings District … used toward debt service payments. The District’s 2015-16 report on reserves did not include the dates the reserves … an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up … from nearly $111 billion projected at the same time last year. This outcome is evidence of why it is important to …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateState Government Accountability - Special Reports
… June 2021 Preschool Special Education Audit Initiative: 2019 Annual Report, May 2020 Preschool Special Education Audit Initiative: 2018 Annual Report, May 2019 Preschool Special Education Audit Initiative: 2017 … Homeless Outreach Programs on MTA Properties, July 2019 Homeless Veterans in New York State: Local Partnerships …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19