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Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… and were used predominantly for personal use, or not at all. Key Recommendations Reduce reliance on fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesNew York State Comptroller DiNapoli on NYC Executive Budget
… “New York City released its Fiscal Year (FY) 2023 Executive … spending uncertainty in the financial plan outyears.” … New York City released its Fiscal Year FY 2023 Executive …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetTown of Newstead – Joint Highway Facility Project (2012M-260)
… the Project during the early planning phase. As a result of Town officials’ poor planning and management, the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases Municipal Audits
… interfund loans must be repaid by the close of each fiscal year, interfund loans have grown from $246,280 in 2015 to … with a $749,159 increase in the tax levy over the prior year and levied more taxes than necessary to fund general …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Capital – 2021 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY 2020-21, down from … by $421.9 million (322.1 percent). This category’s share of total capital spending increased from 1.3 percent to 4.5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… as required. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Comptroller. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… funds as the district’s reserve policy requires. As a result, officials could not demonstrate the need to retain …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Oversight of Critical Foster Care Program Requirements (Follow-Up)
… casework contacts occur as required for these children. At each of the ten sites we visited, we found foster home …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followState Agencies Bulletin No. 1814
… paychecks dated February 5, 2020. OSC Actions At the request of the New York State and Local Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkComptroller DiNapoli Releases Municipal Audits
… inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and determine … selected financial activities for the period July 1, 2011, to December 31, 2012. Background The Bolivar-Richburg Central … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Huntington – Payroll and Legal Services (2013M-28)
… and determine if it is necessary for supervisors to be at work earlier. Institute procedures to document …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… cash. Ensure that back-up copies of data are stored at a secure off-site location for retrieval in case of an …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement … 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and … 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a … and must be paid on the Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… or caused to be audited, the Treasurer’s records since at least 2007. An effective audit of the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded … control weaknesses were communicated confidentially to officials. Tupper Lake Central School District – Records …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits