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Churchville-Chili Central School District – Financial Management (2015M-354)
… Central School District is located in four towns in Monroe County. The District, which operates six schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Mahopac Central School District – Financial Condition (2013M-302)
… 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of Education which comprises nine … the 2010-11 fiscal year. Our audit determined the District is not currently in fiscal stress. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for … toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. Three … and reserves. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Chenango Forks Central School District – Financial Condition (2014M-98)
… District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Wolcott – Financial Management (2020M-131)
… [ read complete report - pdf ] Audit Objective Determine whether the Town … bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136SUNY Bulletin No. SU-349
… (only if the Action/Reason code is Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Long Term Disability/WCL (Worker’s Comp IPP), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-349-july-2023-increase-location-pay-and-location-mid-hudsonSUNY Bulletin No. SU-367
… are affected. Background: Chapter 189 of the Laws of 2023, which implemented the 2022-2026 Agreement between the … the payments, campuses are required to complete a roster identifying employees who will receive a UUP 2024 Discretionary Increase amount. The roster must include the increased salary and must be signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-367-2024-discretionary-increases-professional-servicesState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , … claims prior to payment and has the same person that audits the claims sign checks, there is an increased risk … Thomas P DiNapoli today announced his office completed audits of the Clarence Public Library Village of Fort Johnson …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… funds received and disbursed during 2017, totaling $23,461. Auditors found the records maintained by the county … expense estimates, which caused funding gaps. As of Dec. 9, 2021, the corporation’s projected costs exceeded revenues …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 94-11
… letter to a prior opinion of this Office (1981 Opns St Comp No. 81-196, p 209) and ask if that opinion still … or impliedly permitted by statute (see also 1983 Opns St Comp No. 83-15, p 15; 27 Opns St Comp, 1971, p 170) and concluded that there is no statute …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Village of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Lakeland Central School District - Reserves Management (2019M-113)
… complete report - pdf] Audit Objective Determine whether the Board properly managed reserves. Key Findings The Board did not adopt written policies establishing the … Determine whether the Board properly managed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Town of Bovina - Records and Reports (2019M-200)
… The Supervisor did not maintain complete, accurate or timely accounting records and reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200DiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… Homes and Community Renewal’s (HCR) lax oversight of the Residential Emergency Services to Offer Home Repairs to the … Audit Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the … Homes and Community Renewals HCR lax oversight of the Residential Emergency Services to Offer Home Repairs to the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersComptroller DiNapoli Announces State Contract & Payment Actions
… his office reviewed 1,711 contracts valued at $6 billion and approved more than 1.7 million payments worth more than … rejected 175 contract transactions valued at $740 million and 791 payments valued at $1.3 million. As the state’s chief … officer, DiNapoli reviews contracts for all state agencies and certain contracts for state public authorities. He …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… issued today by State Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive … level of $4,792, ranking it 7 th . The state ranked first on per capita corporate income taxes with $1,840, 47% … While some funding has been unfrozen, it is unclear how much the state and local governments and state residents …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesSelected Aspects of Discretionary Spending
… Background The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit … discretionary in nature. Each public authority should have formal policies and procedures specifying the types of … and the dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… PCIP, the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to … and report on the total cost to the overall project within one SFS Project ID, regardless of funding source. Project IDs … of PCIP the practice of establishing a Project as equal to one funding source becomes obsolete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sources