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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … requirements. The town consistently adopted budgets with unrealistic estimates of revenues and expenditures in …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… statutory limit for the past three fiscal years. As of June 30, 2018, the district’s surplus fund balance was … board overestimated budgeted appropriations by an average of $2.6 million (7 percent) in each of the last five years (2013-14 through 2017-18) for a …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … with disabilities who are between three and five years of age. HSOR is reimbursed for preschool special education … HSOR’s tuition reimbursement rates. Remind HSOR officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices … 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed … The purpose of our audit was to review the Towns management practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-3632018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were … identified 7,500 errors totaling more than $6.3 million. Of these, 775 errors totaling more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardCreditable Service – State Police Plan
… as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or member of a police force or department of a …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOperational Advisory No. 3
… are reminded that if any chart of account string value is changed in the review process, the transaction must be … after the budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the … Officers are requested to ensure that all individuals who have any Statewide Financial System role allowing him/her to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderCUNY Bulletin No. CU-451
… notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. Affected Employees CUNY employees … calculated. Employees who had a health insurance deduction for the check date of July 12, 2012 for any of the listed deduction codes, are due an adjustment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustmentAudits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide … explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, economy and efficiency Internal … Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits are completed in accordance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Frankfort - Board Oversight (2018M-58)
… provided adequate oversight over financial activity and ensured receipts were deposited and disbursements were supported and authorized. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … budgets that appropriate fund balance that is not needed to fund operations. Ensure that the amount of unrestricted … balance policy that outlines the level of fund balance to be maintained and use surplus funds to fund one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245City of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue … City of Newburgh Budget Review B17618 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Deerpark – Budget Review (B17-6-17)
… in the Town’s general fund as of December 31, 2008. New York State Local Finance Law requires all municipalities that have …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices … Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsTravel Advisory No. 5
… – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section 3 – Record Retention – Travel and Expense of the Guide to Financial Operations (GFO) . Agencies are … in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits … fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Chenango Valley Central School District -- Budget Review (B19-4-2)
The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget for the 201920 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Avon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123