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Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210City of North Tonawanda – Financial Operations (2012M-203)
… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203DiNapoli Announces State Contract and Payment Actions for September 2016
… or other improprieties. Cumulatively through September for calendar year 2016, DiNapoli’s office has approved 14,683 … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities … playing field is level and taxpayers get the best value for their money. These independent audits also help ensure …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016Comptroller DiNapoli Releases School District Audits
… but the school relied on staff at its accounting firm to calculate tuition. School officials provide the accounting firm with attendance and enrollment records but do not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… that complete accounting records were maintained, that bank reconciliations were performed, that its annual …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-577
… covers the period March 4, 2010 through December 16, 2017. The agreement provides for an increase to the … submitted in Pay Period 25C (Institution), check date 03/16/2017 Agency Actions Reporting the Rate Increases To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerComptroller DiNapoli Releases School Audits
… fund balance that was budgeted to finance operations. As a result, the district’s year-end unrestricted fund balance as …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsLewis County – County Bridge Maintenance (S9-13-3)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Prattsville – Justice Court (2012M-243)
… internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background … Town of Prattsville is located in Greene County, and has a population of approximately 700. During our audit period, … the court clerk. The court clerk improperly held partial payments, did not issue press-numbered receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243State Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's budget. However, because the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal … and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Extra-Classroom Activity (2015-MR-5)
… and procedures and maintain adequate and appropriate accounting records. The Treasurer and faculty advisors should …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Opinion 92-28
… AND NOTES -- Tax Anticipation Notes (payment of proceeds to a public library); (payment of interest for notes issued … on the investment of library fund moneys is credited to the library fund. (2) A school district should pay over to the library fund or the library treasurer, as the case may …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli Announces State Contract and Payment Actions for June 2017
… waste or other improprieties. Cumulatively through June for calendar year 2017, DiNapoli's office has approved 8,923 … financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities … playing field is level and taxpayers get the best value for their money. These independent audits also help ensure …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017Opinion 88-26
… Law authorizes a town to provide an existing building to house the State Police or to finance the construction of a … authority in the Executive Law for providing a building to house the State Police, we note that General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedIX.7.A Funds – IX. Federal Grants
… within the SFS, fund consolidation will continue to be performed by the Office of the State Comptroller (OSC). … will be discussed with agencies on an individual basis to ensure that transaction processing and reporting … is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsGlossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossary