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Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background … counties, cities, towns and villages across the State. The Town of Herkimer (Town) is one of the local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had various levels of impact … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently reduce staff positions. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Essex County (S9-21-9)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had various levels of impact … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had various levels of impact … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had various levels of impact … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… evaluation of the County’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had various levels of impact … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had various levels of impact … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had various levels of impact … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Brandon – Financial Condition (Franklin County) Inadequate …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … board’s meeting minutes. Medina Central School District – Tax Collection (Genesee County) The tax collector did not …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2015, BANY reported $245,613 in reimbursable costs for its Special Education Itinerant … these services to 18 children from 12 school districts in Westchester County. Key Findings For the reporting period …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $1,864. In addition, the board’s audit of the court records and reports was inadequate. Find out how your …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Government-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue … report. If you require additional information or need technical assistance, please contact the regional office serving your …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the … by Fitch Ratings, Inc. Find out how your government money is spent at www.openbooknewyork.com . Track municipal …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who receive a New York State payroll check currently issued from Key Bank … paychecks after July 18. The notice informs employees of the following changes: Key Bank will only be required to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksGovernment-Wide Financial Data – 2022 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataLivingston County Court and Trust Funds (2022-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… for meals and incidental expenses (M&IE) based on per diem rates established by the United States General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdown