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City of Elmira – Financial Condition (2017M-90)
… governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately … 2013 through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 … a deficiency of more than $1.6 million at the end of 2015. State aid revenue was not appropriately restricted for …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Waverly Central School District - Financial Operations (2019M-136)
… appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Comptroller DiNapoli Releases Municipal Audits
… The board has adopted budgets that have relied heavily on appropriated fund balance that cannot be maintained in the … that unpaid fines and fees may total nearly $400,000 on tickets ranging from 1989 through 2015 and that more than 11,000 tickets dating as far back as 1985 appear to be pending. Orange County Soil and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases January State Cash Report
… New York state collected $126.6 billion in receipts from April through January, which was $582.3 million higher than the Division of the Budget’s (DOB) latest projections and $4.8 billion higher than initial … January estimate and $1.9 billion over initial projections from the Enacted Budget Financial Plan, primarily due to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… elected Board of Directors: the President, Treasurer, Fire Chief, and four directors. During our audit period, the … with no oversight. As a result, the Treasurer and Fire Chief were able to initiate non-Company transactions without … issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their related businesses, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit … the Board with monthly account balances of the District’s cash deposits and temporary investments. Prior to the current …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District officials transferred moneys to the District’s reserves and repeatedly appropriated fund balance to reduce … not adopted a policy or plan for accumulating and using reserves funds and District officials did not provide any … are necessary, reasonable and in compliance with statutory requirements. Report reserve fund moneys separately from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mDiNapoli: Former Morley Fire Company Treasurer Pleads Guilty to Stealing Over $16,000
… over $16,000 from the company over a three-year period, New York State Comptroller Thomas P. DiNapoli announced … St. Lawrence County District Attorney Gary Pasqua and the New York State Police for partnering with my office to bring … over $16000 from the company over a threeyear period New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-former-morley-fire-company-treasurer-pleads-guilty-stealing-over-16000State Comptroller DiNapoli Releases Municipal Audits
… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 … board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not … in implementing recommendations from a prior audit on the town’s financial operations. Auditors found little …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… provides adequate oversight of the District’s process for cash disbursements for the period January 1, 2012, to January 31, 2013. … direct access to District bank accounts to withdraw funds for claims that have not been reviewed by the Board members … Board provides adequate oversight of the Districts process for cash disbursements for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Village of Greenwich – Justice Court Operations (2014M-023)
… manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized accounting … the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the current …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023IX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division of the Budget (DOB), … Overall coordination of the states implementation of CMIA was assigned to the … of the Budget DOB which partners with the Office of the State Comptroller OSC on virtually all aspects of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityTown of Reading – Financial Management (2013M-217)
… 1, 2010 through August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217State Agencies Bulletin No. 266
… currently issued from Key Bank are affected. This change does not include State Insurance Fund employees. Effective Date(s) … for Institution payrolls. The change in depository bank does not affect this policy. Changes in Procedure for Lost …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real … on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … Fund groupings and one to capture the Generally Accepted Accounting Principles (GAAP) basis of Fund groupings. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records and reports for the period January 1, … Town of Junius Supervisors Records and Reports 2017M168 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Groton Central School District – Cash … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Employees who travel must be aware of travel and conference policy requirements and they must understand the … will occur in the case of improper claims for travel and conference expenses, including among other things: Denial of … official travel. "Set-off" of unreturned cash advances for conference expenses against an employee’s paycheck. General …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… Plymouth Fire District Controls Over Financial Activity 2014M211 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211