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Rochester 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-expensesHoneoye 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-andState 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-updateDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… Local sales tax collections in New York state increased by 11.9% in July … as compared to July of last year. “Statewide local sales tax collections growth continued to be strong in July, … despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important that …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyVillage 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-254State 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-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… complete report – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New York … (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, 2023; 363 days …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16VI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides … not lapsed at March 31, 2015 varies based upon whether the segregation is for the ‘Available’ or ‘Reserve’ segregation. The format for lapsed segregations at March 31, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli Releases State Audits
… included: $24,611 in personal service costs that consisted of excess severance pay, compensation for work that was not related to … payments to not-for-profit contractors with an eligible contract. Of the $15,538 examined for the Child Center, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: IDA Report Shows Tax Break Growth Slows
… New York’s Industrial Development Agencies (IDAs) reported $715 … showed that downstate regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on … as the SED cost-based programs. During the 2013-14 school year, TLC served about 138 students. In addition to the … which was discontinued at the end of the 2013-14 fiscal year. The New York City Department of Education (DoE) refers …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualDiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… levels. The city should continue to identify opportunities for agency savings, which will provide added budgetary … health care and Medicaid funding to the states. The city now projects budget gaps of $3.5 billion in FY 2019, $2.8 … also replenished the Retiree Health Benefits Trust, which now has a record balance of nearly $4.2 billion. Read the …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… (5.8 percent), Capital District (5.6 percent) and Long Island (5.5 percent). Examining sales tax on a … of 2018. The cities of Norwich (12.7 percent), Mount Vernon (10.6 percent) and Saratoga Springs (9.7 percent) also …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kew Gardens’ CFR for fiscal year 2012-13 and certain expenses claimed on Kew … years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is … annual CFRs. The State reimburses DoE for a portion of its payments to Kew Gardens based on the SED-established rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets. Because the district generated surpluses each year, the amounts appropriated were not needed to finance … 2013-14, $6.9 million in 2014- 15, $12.1 million in 2015-16 and $20.6 million in 2016-17. In addition, six of the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1