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Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
Determine whether Yates County Industrial Development Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, includ
https://www.osc.ny.gov/files/local-government/audits/pdf/yates-co-2019-182.pdfVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
Determine whether the Village Clerk-Treasurer properly managed cash receipts and disbursements and performed her duties in accordance with statutes.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-hempstead.pdfVillage of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through November 2, 2017. Background The Town of Lindley is located in Steuben County. The Town maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270Town of Thompson - Board Oversight (2018M-69)
… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Key Findings The Board and District officials did not adopt and implement procedures governing the operations … of ECA funds, as required. The central treasurer did not have supporting documentation for 30 receipts totaling … sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Forestburgh Fire District – Financial Activities (2015M-203)
… preapproved utility payments. Deposit cash receipts in a timely manner. … Forestburgh Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Total Spending – 2022 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State Spending Has … of 12.1 percent). State spending has been partially paid for by borrowing $30.5 billion since 2018, including $3.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsGreenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Total Spending – 2023 Financial Condition Report
… State spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTown of Genesee – Disbursements (2016M-433)
… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Total Spending – 2021 Financial Condition Report
… includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Receipts – 2021 Financial Condition Report
… See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State … income tax receipts—the State’s largest tax revenue source—increased 2.4 percent from the previous year. … …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsNew York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… “Today’s announcement by Moody’s Investors Service brings New York’s rating for its General … of the highest attainable bond rating, Aaa. “The Moody’s announcement is a clear signal to investors that New York is …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalIX.12.F CMIA Interest Liabilities – IX. Federal Grants
… federal funds earlier than required for “actual immediate cash needs,” or prior to the date that checks containing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesYour Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Tuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360