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Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… of our audit was to determine whether Justice Court funds were collected, recorded, deposited, disbursed and … cash exceeds known liabilities and remit any unidentified funds to the Office of the State Comptroller’s Justice Court … that limit the use and reimbursement of personal funds used for Town purchases. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeAmagansett Union Free School District – Financial Condition (2014M-91)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. … attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Kortright – Financial Management (2016M-397)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … for the use of these accumulated funds. The Board has not adopted long-term financial and infrastructure plans that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Jefferson Central School District – Fund Balances (2015M-236)
… condition for the period July 1, 2014 through August 6, 2015. Background The Jefferson Central School District is … fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings Reserve balances accumulated to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … policy or plan for establishing, funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves in …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Milo – Financial Condition (2020M-172)
… the Town’s financial condition. More real property taxes and user fees were levied than needed to fund operations. The … of its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance … Budgeting As of December 31, 2020, the general, highway and water funds unrestricted fund balances were excessive, …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period … The purpose of our audit was to review the Supervisors financial records and reports for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Westfield, Town of – Financial Management (2013M-389)
… town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development and … The purpose of our audit was to assess the Towns practices regarding budget development and adoption …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Laurens - Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … stress” in a report issued in September 2014 as part of the Comptroller’s Fiscal Stress Monitoring System. The … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21DiNapoli Releases Analysis of Executive Budget
… in the coming fiscal year is projected at $168.2 billion, with more than one in every three dollars supported by …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetOpen Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… comparison schedules for governmental funds, information about infrastructure assets reported using the modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal Year … York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year growth will be for new initiatives and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli Releases Analysis of SFY 2024-25 State Budget
… reserves such as the “economic uncertainties” fund can be used by the Executive for any purpose, with no …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOpinion 88-36
… COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of public … department. NEW YORK CONSTITUTION, ARTICLE XIII, §13; COUNTY LAW, §650: The constitutional provision which … 805; Tillinghast v Merrill , 151 NY 135, 45 NE 375). This rule of strict liability for public funds is well established …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Homeland Security Grant Program – Federal Funding and New York
… Listing Number 97.067) provides funding to states and local governments to enable them to prepare, prevent, protect against and respond to potential terrorist attacks, major disasters and other hazards. The Homeland Security Grant consists of … Assistance Listing Number 97067 provides funding to states and local governments to enable them to prepare prevent …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programState Agencies Bulletin No. 2328
… paid on either the Institution or Administration pay cycle and the Emergency payroll may be affected. *This … direct deposit files may not be released on the normal schedule and employee financial institutions may delay posting direct deposit funds into employee bank accounts. The distribution of paychecks and direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2227
… paid on either the Institution or Administration pay cycle may be affected. *This does not apply to employees … direct deposit files may not be released on the normal schedule and employee financial institutions may delay posting direct deposit funds into employee bank accounts. The distribution of paychecks and direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparation