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State Comptroller DiNapoli Releases Municipal & School Audits
… city could potentially face a shortfall of $1.2 million in metered water revenue and $752,730 in sewer usage revenue if …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – … Financial Condition (Saratoga County) General fund budgets from 2012-13 through 2014-15 were not structurally balanced …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… determined: The Board approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any … prices than local vendors offered and some products were never used. All five Board members said they were not aware of what …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… of Audit The purpose of our audit was to examine the City’s internal controls over cash receipts for the period … January 1, 2011, to November 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately 6,700 residents. The City is governed by the Common Council, the legislative body …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Elba Central School District – Financial Condition (2013M-240)
… Review reserves and determine if the amounts reserved are necessary, reasonable, and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240V.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are … credit to avoid a reduction in their retirement benefit. Mandatory contribution deductions are taken before tax for … covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of ERS service on or after July 1, 1989, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsCooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not … with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through 2022-23, the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … Consistently overestimated general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Stanford – Financial Condition (2013M-225)
… These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing … fiscal year 2012, the Town had $1.3 million of unexpended surplus fund balance, which was projected to remain above 100 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… officials: Did not establish written procedures that define who is responsible for managing and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November 6, 2014. … identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees. The … anomalies regarding the quantities dispensed, fueling times and odometer readings. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135State Comptroller DiNapoli Releases School Audits
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-292
… Memorandum of Agreement between the City University of New York and IATSE Local One which calls for a General Salary Increase. The new rates and other information are contained in a memorandum … the effective date of the appropriate raise and submit the new compensation rate. A separate request must be made for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-292-cuny-salary-increases-employees-international-allianceCUNY Bulletin No. CU-598
… IATSE Local One, Bargaining Unit TI. Affected titles are: Theatre Technician, Lead Theatre Technician and Theatre Technician Specialist. Background Pursuant to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed … and reserves. The Board and officials’ consistent practice of appropriating fund balance that is not needed and … Overestimated budgetary appropriations by a total of $5 million (8.6 percent) and developed budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mContact Update and Online Help for Local Officials
… Contact Update The Division of Local Government and School … Office of the New York State Comptroller (OSC), collects contact information for local governments, special districts … within organizations in a timely manner. The collected contact information is used for a variety of purposes …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpDiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… New York State Comptroller Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, … and members of the New York Congressional delegation, to express his strong opposition to the Financial CHOICE Act , which was the subject of a … New York State Comptroller Thomas P DiNapoli wrote to members of the House Financial Services Committee to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investors