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Fillmore Central School District – Reserve Funds (2016M-386)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $14.8 … showing that they documented the financial need or purpose for four of the reserve funds or periodically assessed the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Newfield Central School District – Financial Condition (2013M-238)
… were maintained. While their budgets included the use of surplus and reserved fund balances to finance operations, the … and actual results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the District’s total fund balance by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238City of Troy – Budget Review (B5-16-15)
… provisions for any potential increased costs associated with settling the CBAs. The City's proposed budget is not in compliance with the tax levy limit and City officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Wage Subsidy and Transitional Employment Programs (Follow-Up)
… two recommendations included in our initial audit report, Wage Subsidy and Transitional Employment Programs (Report … work activities. The Office administers New York’s Wage Subsidy program and has contracted with eligible public … themselves. Contractors reimburse employers for their wage subsidy costs (i.e., cost of the wages and fringe …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followWyandanch Union Free School District – Budget Review (B24-7-2)
… the accumulated deficit in the District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is … approximately $1 million in New York State and Local Retirement System appropriations, which is approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… were missing key information such as serial numbers, locations, purchase dates and costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Oswego County – County Bridge Maintenance (S9-13-8)
Oswego County County Bridge Maintenance S9138
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… growth in 2023, future collections may not grow at such a fast pace,” DiNapoli said. “With the nation and the state facing significant economic challenges, local governments should exercise caution and use responsible budgeting practices.” New York City’s …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… contract, grant, loan, and other financial assistance awards of more than $25,000 be displayed on a searchable, … to report details on their first-tier sub-recipients for awards made as of October 1, 2010. While many of the … are specific to federal agencies, recipients of federal awards are also required to electronically report to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataII.3 Overview – II. New York State Financial Accounting
… refer to the Governor's constitutionally-mandated annual submission to the Legislature containing the plan of … recommendations. Finally, the State Constitution requires submission of the budget on or before the third Tuesday after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of Alexandria Bay, was charged with grand larceny in the third degree in … were uncovered in an audit and investigation by DiNapoli’s office at the town’s request, in partnership with the New …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesTown of Mamakating – Records and Reports (2015M-164)
… report correctly showed reserved cash that agreed with the Town’s reserve fund balances, the bookkeeper did not … reports and developing realistic budgets in conjunction with these goals and results of operations. …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Claryville Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … hours were overstated and 17.25 hours were understated. In addition, library officials did not use competitive … bank statements, cancelled check images or invoices. In addition, the board does not require the treasurer to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Lyndon – Purchasing (2013M-149)
… and annually review a purchasing policy, in accordance with statutory requirements, to provide guidance for Town … competitive bidding requirements and monitor compliance with the adopted policy before approving purchases. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149State Comptroller DiNapoli Releases School Audits
… properly manage network user accounts. Auditors examined all 31 enabled network user accounts on the district office …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsOversight of the STEM Incentive Program (Follow-Up)
… monitoring the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program (Program) to ensure recipients were in compliance with the Program rules and regulations, and whether HESC had only made payments on …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followComptroller DiNapoli Releases School Audits
… for 300 students and found that documentation for 93 of those students were missing. In addition, auditors found deficiencies, such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-235
… Background Chapter 55 of the Laws of 2015 provides for a salary increase of two percent (2.00%) for April 2016. … Agency Actions Prior to processing, agencies must complete a roster identifying employees who will receive April 2016 … in effect on the Earnings End Date. For employees who had a change reported on the Job Data page, since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-and