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Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a seven … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Unadilla – Budgeting (2013M-143)
… Board of Trustees, which is composed of a Mayor and four Trustees. The Village budgeted appropriations were … for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the 2012-13 fiscal year. … overestimated expenditures, underestimated revenues, and the appropriation of fund balance to finance operations; …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Forestport – Financial Management (2013M-184)
… districts to support their operations. The Board did not have a policy to govern the level of fund balance that should …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial … June 1, 2010, through February 29, 2012. Background The Village of Brightwaters is located in the Town of Islip in … Village of Brightwaters Financial Operations Conflict of Interest and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationState Comptroller DiNapoli Statement on Impact of a Late State Budget
… a new state budget. Many New Yorkers are hurting, and it is important that a final agreement is reached quickly. “We have alerted the Governor and the state Legislature that if a state budget is not adopted on Monday, about 39,000 state workers may have …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetAkron Fire Department – Financial Activities (2014M-196)
… Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection services to … in restitution. This matter was also referred to the Erie County District Attorney’s Office, resulting in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Comptroller DiNapoli Releases School District Audits
… report and the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… in a format that best meets their individual needs. The Reporting Tools - Query provides agency financial system … a format that best meets their individual needs. Real-time reporting provides direct access to the SFS. As transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingUser Access Controls Over Selected System Applications (Follow-Up)
… system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s … developed adequate policies, procedures or financial plans to govern budgeting practices and the amount of unexpended surplus funds to maintain. The Supervisor did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Westerlo – Selected Financial Activities (2013M-323)
… budgeting practices with the 2014 budget, which makes it unlikely that the water district fund will be able to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … completed capital projects and transfer the remaining money to the appropriate operating fund. For example, the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsMessage from the Comptroller – 2022 Financial Condition Report
… areas ranging from public health to public safety, energy and the environment, K-12 and higher education, …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerDiNapoli: Local Sales Tax Collections Grew by 14% in October
… Local sales tax collections in New York state increased by 14.1% in October compared to the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … to counties and tax-imposing cities are based on estimates by the state Department of Taxation and Finance. In the third …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … use of fund balance. Adopt a reserve policy establishing how reserves will be funded, how much will be reserved, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer has … access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… included 10 recommendations to help officials monitor and improve the Corporation’s oversight of the revolving loan program, including monitoring the use of the loans and enforcing repayment of the loans in accordance with … loan program. The EDC is a 501(c)(3) organization and is managed by a President who is an employee of the EDC. …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… 10.555 National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced … scoring for all local governments and school districts in New York. “Since implementing the system last year, we have … New York State Comptroller Thomas P DiNapoli today announced … scoring for all local governments and school districts in New York …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities