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Erie County Probation Department – Restitution Payments (S9-20-11)
… complete report - pdf ] Audit Objective Determine whether the Erie County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Genesee Valley Central School District - Financial Management (2019M-231)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $2.7 … and was 6 percent of 2019-20 appropriations, exceeding the statutory limit by approximately $354,000 or 2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Brighton Memorial Library – Board Oversight (2015M-116)
Brighton Memorial Library Board Oversight 2015M116
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Opinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Union-Endicott Central School District – Financial Management (2016M-100)
… balance than needed, resulting in an estimated net budget variance of $20.6 million from 2011-12 through 2015-16. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Fallsburg Central School District – Financial Condition (2014M-33)
Fallsburg Central School District Financial Condition 2014M33
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33State Agencies Bulletin No. 2313
… the change from a Longevity Lump Sum Payment (Earnings Code LLS) based on years at job rate to a Longevity Service Payment (Earnings Code LGS) based on years of qualifying service for employees … Criteria Payment Eligible Bargaining Units Comp Rate Code Position Grade Eligibility Year Years of Qualifying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitMiddle Country Public Library – Treasurer (2015M-291)
… to review the Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle … is unclear. The Board does not require the Treasurer to take an oath of office, and the Treasurer submits invoices … does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Stamford Central School District – Fund Balances (2016M-106)
… Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106State Contract and Payment Actions in June
… . Major Contracts Approved State Education Department $3.3 million with New York State Industries for the Disabled, … Family Associates, L.P. to purchase land on Poverty Hill Road in Cattaraugus County. Office of General Services … Station Development Corporation for the Moynihan Train Hall Project. $4.7 million to Tappan Zee Constructors, LLC …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,072 contracts for state agencies and public authorities valued at $11.9 billion and approved more than 20.1 million payments worth more than $12.6 … In April the Office of the State Comptroller approved 1072 contracts for …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilReport on the State Fiscal Year 2019-20 Enacted Budget, April 2019
This year’s State budget process was complicated by December and January tax revenues falling billions of dollars short of expectations.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2019-20.pdfPublic Authorities by the Numbers: Olympic Regional Development Authority, March 2013
This profile is part of Comptroller DiNapoli’s continuing effort to improve the accountability and transparency of New York’s public authorities.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-orda-2013.pdfOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings District officials did not verify …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial operations for the period January 1, … and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cleveland Hill Union Free School District – Financial Management (2017M-235)
… balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the debt service fund and enabled the district to report year-end unrestricted fund balance at levels that were close … fund balance was more than 10 percent of the ensuing year’s budget, or approximately $3 million over the legal …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra