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Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … have decided to delay capital projects, which could result in future delays to other projects to maintain and … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Essex County (S9-21-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s … on the financial operations of local governments across New York State. Some local governments have seen little to no …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … have decided to delay capital projects, which could result in future delays to other projects to maintain and … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… Hand, 47, of Morris, New York, has pleaded guilty to stealing at least $34,000 from her former employer, the Morris Central School District. “Stealing money meant for the education of children is … pleaded guilty to two counts of federal program theft, for stealing from a school district that received federal funds. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Comptroller DiNapoli Releases Municipal Audits
… an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual update …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsGASB 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 Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … updated or enforced adequate financial-related policies to ensure Town resources are protected. The financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Comptroller DiNapoli Releases School District Audits
… The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to … which they were not established. The plan was not adopted in the board’s meeting minutes. Medina Central School …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … between three and five years of age. BANY is reimbursed for these services through rates set by SED, which are based …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Information Technology (Steuben County) Auditors … provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash … insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive buyout payment …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… for-profit special education provider located in Westbury. Kids First provides preschool special education … reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation … year ended June 30, 2015, Kids First reported $488,182 in reimbursable costs for its Special Education Itinerant …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean Fire Department … Jr. betrayed his duty to his community by allegedly stealing funds meant to protect the citizens of Olean to fund … announced the arrest of Terry Gaylor Jr for allegedly stealing over $116000 from the City of Olean Fire Department …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentGovernment-Wide Financial Data – 2021 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… The Eugenio Maria de Hostos Charter School, located in the City of Rochester in Monroe County, is governed by a Board of Trustees which is … entered into with organizations having various types of business or occupational relationships with members of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationState Agencies Bulletin No. 266
… 2001 for Institutional agencies OSC Actions OSC will begin issuing New York State employee payroll checks from the General Checking account maintained by Fleet Bank. Agency Actions Please distribute the attached notice to all … Fleet Bank will cash non-customer paychecks that are drawn on Fleet Bank if two forms of proper identification are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… State Common Retirement Fund (Fund) reached agreements with seven portfolio companies to enhance disclosure of their … able to assess whether corporate political donations align with shareholders’ interests,” DiNapoli said. “It is … company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment Inc. received …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companies