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Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)

… July 1, 2014 through July 28, 2015. Background The Dobbs Ferry Union Free School District is located in the Village of Dobbs Ferry in Westchester County. The District, which operates … Dobbs Ferry Union Free School District Reserve Funds 2015M264 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264

Chenango Valley Central School District – Capital Project Management (2016M-58)

… Background The Chenango Valley Central School District is located in the Towns of Chenango, Colesville, Dickinson, … and improving all three school buildings and the bus garage. Key Recommendation There were no recommendations as a result of this audit. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016m

Menands Union Free School District – Payroll (2015M-268)

… employees’ wages and the deductions from their pay for the period July 1, 2014 through August 31, 2015. Background The Menands Union Free School District is located in the Village of Menands in Albany County. The District is governed by an elected five-member Board of Education and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268

Brasher Falls Central School District – Payroll (2016M-57)

… in the Town of Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The … Budgeted general fund appropriations for the 2014-15 fiscal year were about $19 million. Key Finding District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57

Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)

… 1, 2014 through December 31, 2015. Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-over

Westport Central School District – Internal Controls Over Payroll (2014M-013)

… Purpose of Audit The purpose of our audit was to determine if the District established … effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013

Duanesburg Central School District – Separation Payments (2014M-67)

… examine the District’s calculation of separation payments for the period July 1, 2012 through November 30, 2013. Background The Duanesburg Central School District is located in the Towns of Duanesburg and Princetown in … and the Town of Wright in Schoharie County. The District is governed by an elected seven-member Board of Education and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67

Village of Waverly – Financial Condition (2014M-137)

… January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an elected seven-member Board of Trustees, has …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137

Schenectady Municipal Housing Authority – Payroll (2014M-223)

… 1, 2013 through May 31, 2014. Background The Schenectady Municipal Housing Authority is located in the City of … Schenectady Municipal Housing Authority Payroll 2014M223 …

https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223

Uniondale Public Library – Procurement (2015M-126)

… June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126

XVI.4.B Tax Revenues – XVI. Financial Reporting

… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for … Finance in accordance with reporting objectives and GASB Statement 33. While it is anticipated that this will result … GASB Statement No …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues

Opinion 88-64

… determine their qualifications, duties and, subject to the approval of the local legislative body, fix their … maintenance, operation or management of a public housing project". Similarly, Public Housing Law, §37(1)(aa) … construction, maintenance, operation or management of a project". Both General Municipal Law, §119-o(2)(m) and Public …

https://www.osc.ny.gov/legal-opinions/opinion-88-64

DiNapoli Announces Latest Fiscal Stress Scores

… are designated as being under “moderate stress” in 2018. The counties of Broome, Franklin, Montgomery and … were in fiscal stress, which is similar to FYE 2017 results. This year, more local governments did not file their … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …

https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scores

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… or privileges provided by a given function or segment; Grants and contributions that are restricted to meeting the … of a particular function or segment; and Capital grants and contributions, including special assessments. … as revenues in the year in which they are earned. Grants, entitlements, and donations are recognized as revenue …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

DiNapoli: State's Fiscal Outlook Declines

Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State Fiscal Year SFY 202223 Enacted Budget Financial Plan the SFY 202324 plan shows looming gaps cumulatively totaling $364 billion through SFY 202627

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declines

DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… P. DiNapoli announced today his office stopped $25 million in questionable or fraudulent personal income tax refunds from being paid so far in 2016. DiNapoli’s office paid out 4.5 million state refunds … refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund from the …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

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