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Deposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for services 11,374,460 30,708 11,405,168 Investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1IX.12.M Journal Vouchers – IX. Federal Grants
… are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher payments … Operations REV. 03/19/2012 … Agencies are required to make every effort to properly allocate state voucher payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Benefits costs refer to those disbursements incurred by the State for the benefit of its employees and includes … FBIC Invoice. If a run control already exists, navigate to Find an Existing Value. If no run control exists, navigate to … Report. If a run control already exists, navigate to Find an Existing Value. If no run control exists, navigate to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… payment is received, it should be deposited to the NYS General Checking account one of the following two ways: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Benefits costs refer to those disbursements incurred by the State for the benefit of its employees and includes … FBIC Invoice. If a run control already exists, navigate to Find an Existing Value. If no run control exists, navigate to … Report. If a run control already exists, navigate to Find an Existing Value. If no run control exists, navigate to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsXI.12 Overview – XI. Procurement and Contract Management
… number of circumstances may arise that necessitate action by the agency and the Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … was not needed to fund operations and was not transparent when funding reserves. The Board: Adopted budgets that … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Town of Bennington - Financial Management (2019M-249)
Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported accurately and … $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 less than the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the … sales tax of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… its senior center, including providing food, coffee, bingo games, and organizing paid day trips and overnight trips. The … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… retirement contributions ($615,000, or 14 percent) and health insurance costs ($710,000, or 11 percent). BOCES … Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the New York State Police that she … troubling case of a local official abusing her position to steal taxpayer money,” said DiNapoli. “We will continue to work to expose public corruption and partner with law …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Referees deposited surplus funds late in five of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits into court …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… (Finance) Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account balances as shown on the Court Assets Tracking System and the … implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally … on you to safeguard and use contributions appropriately. My office will continue to work with law enforcement … out public corruption and hold wrongdoers accountable. I thank the New York State Police and Allegany District …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… officials that abuse their position to steal taxpayer money will not get away with it,” said DiNapoli. “My office … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity