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West Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Endwell Fire District – Controls Over Financial Operations (2013M-277)
… approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Comptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsNew York State Comptroller DiNapoli Statement on MTA Finances
… in New York City and the region’s economic recovery. “It is now up to the MTA to execute on the initiatives necessary … that goal. “I urge the MTA to use its improved fiscal outlook to better manage debt and not burden future riders … path to long-term structural balance will require paying down debt and continued vigilance in the face of uncertainty, …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… uses numerous suppliers in Bangladesh and should explain what steps it is taking to ensure human rights are upheld there and throughout its supply chain. Safety in … DiNapoli supports greater disclosure on how companies are mitigating the risk inherent to their supply chains. In …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District has one school in operation with approximately 600 students and 110 employees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The clerk generally recorded, remitted and reported … the annual financial reports for 2019 and 2020 with the Office of the State Comptroller in a timely manner. Town of …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… 24 hours as required. In addition, the clerk did not remit real property tax collections to the town supervisor or the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … petty cash account, as required by law. … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a … objectives in accordance with New York State law. Fund is required on all transactions. Fund is a balancing … to establish which Funds are classified as STIP eligible, what Business Unit is the ‘owner’ agency of the fund, whether …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Bangor – Board Oversight (2012M-193)
… 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 … Supervisor and four council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Disposition of Farm Assets
… equipment and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsHolley Central School District – Financial Condition (2013M-342
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Port Jefferson Union Free School District – Information Technology (2014M-039)
… inventories and investigating any differences, and holding individuals responsible for safeguarding District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The … 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… million, which were funded primarily with State aid and real property taxes. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… were based on the prior year’s actual revenue earned and real property taxes to fully finance the total planned …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 92-28
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … this chapter and shall, unless otherwise directed by such vote, be considered as annual appropriations therefor until …
https://www.osc.ny.gov/legal-opinions/opinion-92-28