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Town of Kirkwood – Justice Court Operations (2016M-414)
… The Town of Kirkwood in located in Broome County and maintains a Justice Court with two elected Justices. The … collected more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that … with the reconciled bank balance and money on hand. Follow up on all bail money held to determine what course of action …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a population … for an annual audit of the Clerk’s records. … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Boylston – Financial Condition (2021M-69)
… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … our comments on certain issues Town officials raised in their response. … Determine whether the Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… not properly secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving2021 Annual Cash Basis Report on State Funds
… Fund … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-fundsSidney Central School District - Financial Management (2019M-243)
… three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with … recommendations and indicated they have taken, or planned to take, corrective action. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Madison County - Claims Audit and Payment Process (2019M-142)
… whether internal controls over the claims audit and payment process were adequately designed and operating … Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million … Ensure all claims are audited and approved prior to payment when required by law. Ensure all claims contain …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Haldane Central School District - School District Website (S9-19-32)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … property tax report card. Should enhance transparency by: Posting budget-to-actual results and CAP to the website in a transparent location. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32City of Long Beach - Financial Condition (2019M-133)
… on leave accrual payments. The City submitted a response letter that addresses the findings in both reports. City …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-1332015 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… and Changes in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… across the marketplace, will greatly improve the state pension fund's ability to assess and address risks and …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalPutnam Valley Central School District – Information Technology (2021M-154)
Determine whether Putnam Valley Central School Districts District officials ensured information technology IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-1542020 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating … Disbursements Statement of Appropriation Transactions (in Force) Appropriated Loans Receivable Transactions General …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-funds