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Town of Minetto – Financial Condition (2013M-284)
… condition of the general, highway and lighting district funds has diminished in recent years, resulting in fiscal … stress. As of December 31, 2012, the general and highway funds reported unexpended fund deficits of $24,853, and … and the lighting district fund had unexpended surplus funds of only $2,598. The Board does not receive monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… and Annual Confirmation of this Chapter; Advance funds should never be commingled with any other moneys in the … or facility; and Annual review of the use of advance funds to determine the appropriate funding levels. Cash … payments, and professional services. Advance account funds are established from money (excluding federal funds) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewState Comptroller DiNapoli Releases Municipal Audits
… Technology (IT) policies. County legislators did not adopt a breach notification policy, a disaster recovery plan and a personal, private and … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsPutnam Valley Central School District – Financial Condition (2016M-135)
… balance, which exceeded the statutory limit. Officials have not established a reserve fund policy stating how much …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Village of Potsdam – Financial Condition (2017M-61)
… Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s … Continue to work to eliminate deficits in the operating funds and to increase fund balance to the levels established …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Grand Island Central School District – Interfund Financial Activity (2016M-42)
… between the general, capital projects and special aid funds for the period July 1, 2010 through September 30, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mDiNapoli: State Faces Potential Budget Gaps
… this year, and the use of temporary resources to pay for recurring costs. “New York is facing the prospect of … from State Operating Funds will not exceed 2 percent. For the first time since DOB started using this presentation … to increase 2 percent this year, but after adjusting for timing of certain payments, the report estimates such …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsState Agencies Bulletin No. 2243.2
… return received by OSC **Please note the employee could have multiple returns for the same check date if multiple …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportIX.2.B Terminology – IX. Federal Grants
… needed to fund immediate cash disbursements whereby checks have cleared the state’s bank account or EFT settlement … discontinuation of an award after state program services have been provided, all disbursements have been made, and the Final Report has been submitted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyDiNapoli Releases October State Cash Report
… state’s short-term fiscal position is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportDiNapoli Releases July State Cash Report
… the Division of the Budget (DOB) reduced the projection for General Fund transfers to Capital Projects funds this … million and indicated these transfers, largely intended for assistance to the Thruway Authority, will instead be made … year, $2.3 billion, or 5.1 percent, higher than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportDiNapoli Releases April State Cash Report
… the financial plan going forward. Through April 30, All Funds receipts totaled $12.1 billion, a decline of $845.1 … the filing of their federal and state tax returns. All Funds spending totaled $11.7 billion through the first month, … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportDeposit Central School District - Financial Condition (2018M-204)
Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/deposit.pdfComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Broome Co Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli, A.G. Schneiderman & DOI Commissioner Peters Announce The Sentence of Non-Profit Executive In Theft Scheme
… taxpayer dollars intended for public services and capital improvements in New York City, was sentenced to one … “In this case the theft of U.S. taxpayer funds through grant fraud is driven by nothing more than greed,” said Scott … program grants to support Angeldocs programs and capital grants to improve the Angeldocs facility. To obtain …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-doi-commissioner-peters-announce-sentence-non-profit-executiveOpinion 88-46
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … by a bank or trust company located and authorized to do business in this State, obligations of the United States … of the United States and the State of New York, they do not authorize investments in obligations guaranteed by …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Town of Butternuts – Accounting and Reporting (2016M-323)
… for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 million. Key Findings The … accounting records resulting in misstatements in several funds. Key Recommendations Adopt budgets which include the … Properly record the separate cash balances of different funds that are commingled in one bank account. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Greenville Fire District – Capital Reserve (2014M-64)
… 2013 were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount … the reasonableness of amounts accumulated in reserve funds. If new equipment is not purchased, develop a plan for use of the surplus funds. … Greenville Fire District Capital Reserve 2014M64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Village of Fort Ann – Financial Condition (2014M-197)
… approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently appropriated … overestimated expenditures for the water and sewer funds with the intention of increasing the levels of fund … actual amount available. Ensure that the water and sewer funds’ budgets contain realistic appropriations. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Town of Saranac - Cash Management (2019M-32)
… with higher available interest rates, revenue could have increased by $56,324 during the audit period. The Town …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32