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IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
The capital construction expenditure account codes have been designed to permit the identification of the following types of information for capital construction expenditures
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsPandemic Planning and Care for Vulnerable Populations
… actions to care for this vulnerable population during the COVID-19 pandemic. The audit covered the period from January … more vulnerable in a public health emergency, such as the COVID-19 crisis, and result in more severe, potentially … 2020 to April 5, 2022, OPWDD reported a total of 13,079 COVID-19 cases and 657 deaths among clients within its …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsBus Wait Assessment and Other Performance Indicators
… Transportation Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger … and other factors. We also sought to determine whether Transit and MTA Bus record and report accurate statistics on … Metropolitan Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… if they are not properly recycled. If they’re just put in the garbage and enter the waste stream, they can end up in landfills and their chemicals can leak into public water … batteries can ignite or explode if they are damaged in the waste stream and were the cause of a six-alarm fire on …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… for 2024, including setting expectations related to climate risks, diversity, equity and inclusion (DEI), … management, and ensuring a robust governance framework to promote high levels of accountability. DiNapoli also … its 2023 Stewardship Report. “Companies that take steps to be responsible corporate citizens are more likely to be …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesLocal Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local …
https://www.osc.ny.gov/local-governmentGreater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million during …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Little Falls City School District - Financial Condition Management (2019M-67)
… to finance one-time expenditures or needed reserves, pay off debt or reduce property taxes. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Hornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelRemsen Central School District - Claims Audit Process (2019M-86)
… policy timeframes. Audit and approve 20 electronic payments for credit card charges totaling $11,600 and nine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Ausable Valley Central School District - Claims Auditing (2018M-190)
… $24,405 were not audited and approved. Key Recommendations Print signed checks after the claims have been audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… in three of those years, only a fraction was used to finance operations. After adding back the appropriated … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, … six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Fort Edward Union Free School District - Financial Condition (2019M-245)
… Determine whether the District maintained adequate fund balances. Key Findings The District’s financial … tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent … for revenue enhancement, cost savings opportunities and to fund the tax certiorari liability. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231State Comptroller DiNapoli Launches Academy for Local Government Officials
… officials, such as supervisors, clerks, board members, highway superintendents, attorneys and other fiscal … The website has a full course catalogue and course calendar, and allows local government officials to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsDiNapoli: Tax Cap Remains Below One Percent in 2017
… Property tax levy growth for local governments will be capped … it has been capped at less than 1 percent. By comparison, property tax levy growth for school districts was capped at … Property tax levy growth for local governments will be capped …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017