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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsElba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… classes of expenditures have been developed for use by all State agencies and public authorities that transact in …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewState Comptroller DiNapoli Releases School District Audits
… (IT) controls to protect against unauthorized use, access and loss. District officials did not properly manage user accounts including periodically reviewing and disabling unneeded network user accounts. Auditors also … district officials did not maintain accurate, complete and up-to-date hardware and software inventory. Officials did …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsTown of Mamakating – Records and Reports (2015M-164)
… recorded and reported financial transactions for the period January 1, 2014 through January 23, 2015. Background … Towns recorded and reported financial transactions for the period January 1 2014 through January 23 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is … inventories. The Board did not establish written policies and procedures for cash receipts for the senior center or the … did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated approximately $66,000 in …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Comptroller DiNapoli Releases Municipal Audits
… In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine … Auditors did not find any significant errors in how cash receipts and disbursements were recorded and … withdraw funds for payroll and processing fees. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsFund Financial Data – 2021 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant sources of funds that normally …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases School Audits
… Auditors examined all 31 enabled network user accounts on the district office domain controller. Six unneeded …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… receipts in June were down $1.5 billion or 17.3 percent from the previous year, according to the monthly state cash report released by State Comptroller Thomas P. DiNapoli. “As steps toward an … billion, $5.1 billion higher than the latest projection by DOB. June Cash Report Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearAlfred State College of Technology – Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationVillage of Horseheads – Collections (2023M-169)
… of Horseheads (Village) officials properly recorded and deposited collections timely and intact. Key Findings Village officials did not properly … $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Fund Financial Data – 2022 Financial Condition Report
… Special Revenue Fund, the General Debt Service Fund and all nonmajor governmental funds. ** The beginning fund …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… I thank the State Police for their work on this case.” DiNapoli’s office is currently auditing the town’s …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesHampton Bays Union Free School District – Claims Processing (2013M-333)
… were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for proper District purposes and audited prior to payment. However, purchase orders for 10 of the 25 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Cayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Compliance With School Safety Planning Requirements (Follow-Up)
… of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). About the Program The New York State Safe Schools Against Violence in Education (SAVE) Act was signed into law in 2000 in an …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the … Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
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)
… (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days … concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15