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Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2III.6 SFS Reporting – III. Statewide Financial System (SFS)
… generally provide financial information with a 15-minute delay although the accessibility of information will vary … correctly reflected within applicable reports after this delay. Non-real-time reports depend on batch processing to … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls … with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal … tenants. These costs were funded mainly by rental income from tenants and subsidies from HUD. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Syracuse Industrial Development Agency is an independent public benefit corporation established by a special act of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Statement on Impact of a Late State Budget
… of the state’s institutional payroll, which is scheduled for April 8. Many work in health care and correctional … show up at work every day and put in long, hard hours. For the workers that get paper checks or have payments set up … we need a spending plan that bolsters our economy, fights for those that are hurting and puts us on firm fiscal ground …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… housing authority created under the New York State Public Housing Law Section 415. The Authority Board consists of seven members. The Authority is a public corporation formed for the purpose of providing …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorVillage of New York Mills – Justice Court (S9-14-4)
… trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… - pdf] We also released 8 letter reports to the following school districts: Downsville Central School District [pdf] , Eldred Central School District [pdf] …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… unique invoice number for each voucher. Due to Verizon’s billing cycle, Business Units may receive two invoices dated … number (518) 474-1212 associated with the two three-digit codes 975 486 for the service period ended July 15, 2012, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie … The plan should be updated annually. … Lackawanna City School District Financial Condition 2014M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, … The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in … by the claims auditor before payment. … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … realistic estimates for revenues and expenditures based on contractual and historical data. Review the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed … breach notification policy. … Oysterponds Union Free School District Financial Management Check Signing and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNorth Greenbush Common School District – Budgeting (2016M-112)
… the District’s unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. … District’s financial operations. … HadleyLuzerne Central School District Financial Condition 2012M188 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188