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IX.12.M Journal Vouchers – IX. Federal Grants
… properly allocate state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments from federal fund appropriations that later are journal … and not the norm since such journal transfers reduce federal expenditures/disbursements and increase the cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersLongwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for the period … 1, 2014 through June 30, 2015. Background Longwood Public Library, located in the Town of Brookhaven in Suffolk County, …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Depew Union Free School District – Investment Program (2023M-77)
… Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of Irvington – Selected Financial Activities (2015M-265)
… audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is … During COVID-19 Approved payments to New York recipients for Unemployment Insurance totaled $32.1 billion from March 1 … the onset of the pandemic. In the most recent weeks for which data are available, approved payments during the …
https://www.osc.ny.gov/reports/covid-19-july-22-2020State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that all such expenditures are adequately supported and for necessary district purposes. Credit card charges totaling … purchasing policy. In addition, credit card charges for conferences totaling $6,185 were not supported by proof …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the village … programs, their programs also have opportunities for improvement. Orleans County Soil and Water Conservation …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… Tax receipts for State Fiscal Year 2017-18 reached $79.3 billion, $4.9 … by an equivalent amount. Personal income tax receipts for the year totaled $51.5 billion, a gain of $3.9 billion or … $3.9 billion, up by 7.6 percent. All Funds receipts for the year totaled nearly $165.5 billion, including $58.9 …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18Comptroller DiNapoli Releases School Audits
… 2010-11 fiscal year. However, the board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not … project funds. The district set aside over $6.6 million for general construction and site work contracts, which was … The board planned operating deficits in its budgets for the 2009-10 through 2012-13 fiscal years and appropriated …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: Potsdam Audit Finds Missing Court Funds
… justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an audit found she manipulated … “But our auditors uncovered deleted and altered records for hundreds of vehicle and traffic fines that were paid but … deposited. This individual will now be held accountable for her actions because of the collaboration between my …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsDeath Benefits – Divorce and Your Benefits
… The Retirement and Social Security Law (RSSL) provides for an ordinary death benefit if a member dies while in … payable to the beneficiary(ies) designated by the member. For more information, see the post-retirement death benefit …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Other Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents $3,418,485 $1,236,523 $5,606,792 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that all such expenditures are adequately supported and for necessary district purposes. Credit card charges totaling … purchasing policy. In addition, credit card charges for conferences totaling $6,185 were not supported by proof …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Central NY Village Official Stole More Than $100K
… the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public funds. The New York State Police … For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/altmar.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kComptroller DiNapoli Releases Municipal Audits
… were not itemized and receipts were not provided to show that purchases were for valid district expenditures. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… Tax collections for State Fiscal Year (SFY) 2020-21 totaled $82.4 … Comptroller Thomas P. DiNapoli. Total tax collections for SFY 2020-21 were $513.3 million lower than the previous … and new revenues in the recently adopted budget allow for important investments in critical programs and services, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of court operations to ensure moneys are accounted for accurately. Additionally, an annual audit of the justices’ books and records was not performed for 2014. Town of Elizabethtown – Supervisor’s Records and …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… account. He also wrote a $3,500 Snowdrifters’ check to cash, which was endorsed and cashed by his longtime partner. Daley also allegedly made cash withdrawals from the Snowdrifters’ bank account without …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitNew York’s Economy and Finances in the COVID-19 Era
… fund balance appears to indicate a strong cash position, it reflects factors including $4.5 billion in short-term …
https://www.osc.ny.gov/reports/covid-19-august-5-2020