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Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Newstead – Joint Highway Facility Project (2012M-260)
… the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key … only the construction phase of a joint highway facility (Project) but the facility’s future operation and maintenance. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of … or whose property they might damage as a result of an accident. Department activities relating to the Acts fall … the accuracy of its allocation and billing practices by analyzing reported premium data and taking follow-up …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… of the State of New York on March 16, 2021, as set forth in the Notice of Sale published in The Bond Buyer on March 11, 2021. The bonds will be dated … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Fees and fines … Public works 4,975,775 3,721,542 8,697,317 Engineering services 1,299,645 1,299,645 Health and … to school district 21,893,273 21,893,273 Debt Service: Principal 3,450,000 3,450,000 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Village of Middleport – Water and Sewer Rents (2013M-313)
… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases Municipal Audits
… year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor … did not provide detailed monthly financial reports to the board. Auditors found the supervisor did not review … over the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) Although the clerk recorded, deposited, remitted … property tax collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1956
… for 2021. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … CLEFR transactions as submitted by GOER and CSEA. The amount will be added through Time Entry using the earn code … used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021IX.12.C State Responsibility – IX. Federal Grants
… all aspects of implementation. OSC is responsible for most aspects of the state's federal grant and payment … CMIA implementation on an as-needed basis, and provides for payment or receipt of CMIA interest liabilities by the state. Cognizant (“lead”) state agencies responsible for administration of covered programs have designated CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Liverpool Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: State Tax Revenues Down $3 Billion Through July
… extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax … through July, $1.4 billion, or 6.8 percent, lower than a year ago. Receipts from PIT withholding were 1 percent, or … for the first four months were down $1.2 billion from a year earlier, a drop of 23.1 percent. The year-over-year …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … always seek competition for purchases that are not subject to competitive bidding. Officials also did not comply with …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0City of Yonkers – Budget Review (B20-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … a fund balance of $285,936 for District 2. However, after all adjustments, the District’s fund balance was a deficit of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and an elected Town Supervisor. The Town’s main operating funds include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds totaled over $2.2 million. Key Findings The Board did … of unexpended surplus fund balance. Unexpended surplus funds were consistently more than the actual expenditures in …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231State Agencies Bulletin No. 1858
… A second outreach letter will be sent via certified mail to all employees with a 2019 uncashed payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checks