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DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… over February of 2022. All counties experienced strong increases in February collections, with most seeing …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases Audits
… consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no … Business Records in the second degree. Wayne County Court and Trust (2022-C&T-1) Auditors found that the … maintained appropriate records and properly reported court and trust funds and abandoned property to the State …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsElba Central School District – Financial Condition (2013M-240)
… is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a … Key Recommendations Develop realistic expenditure and fund balance estimates for the annual budget. Develop a … the general fund’s excess unexpended surplus fund balance and the excess amounts in reserve funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Fund Financial Data – 2021 Financial Condition Report
… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an … New York State. In order to establish a chart of accounts for expenditures that is both usable and manageable, a list … and enable State managers to monitor and track how State funds are spent. The following major classes of expenditures …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewNon-Emergency Patient Transportation Services (Follow-Up)
… to patients who require non-emergency transportation for healthcare-related services. These services must be … the patient's physician. The Corporation paid $2.7 million for non-emergency patient transportation during fiscal year … a number of weaknesses, including a lack of documentation for physician authorization of patient transportation and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followExamination of Outstanding Premiums
… Some of the businesses with outstanding debt to NYSIF do business with, and receive payments from, New York State. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsVillage of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or … to ensure accurate and up-to-date inventory records are maintained; assets are tagged; physical inventories are conducted and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Fillmore Central School District – Reserve Funds (2016M-386)
… the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve … amounts reserved are necessary and reasonably funded and transfer excess funds to unrestricted fund balance or to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Fund Financial Data – 2022 Financial Condition Report
… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataHampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… of Taxes. The Board did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Cayuga County – Court and Trust Funds (2024-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through June 30 2024
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Compliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow