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Village of Akron – Selected Financial Activities (2016M-133)
… the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through … did not maintain complete or accurate accounting records and reports. The Village had insufficient cash to … is recorded timely and accurately in the accounting records. Prepare accurate and conservative budgetary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Connetquot Central School District – Financial Condition (2015M-98)
… audit was to evaluate the District’s financial activities for the period July 1, 2013 through November 30, 2014. Background The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Wyandanch Union Free School District – Budget Review (B25-7-3)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … year during which the municipality or school district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… DiNapoli's office asked New Yorkers to participate in a survey regarding noise in New York City, as part of an … Community Boards and media disseminated and publicized the survey. Directly involving people in governance in this way … and priorities. More than 4,000 residents responded to the survey. Their responses offered valuable insight into the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 99-15
… Law, §300 provides that all real property within the state is subject to taxation unless exempt therefrom by law. The term "taxation" is defined, in pertinent part, as a "charge imposed upon real … behalf of a county, city, town, village or school district for municipal or school district purposes" (Real Property Tax …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… at less than 2 percent. Still, state spending on Medicaid is projected to rise by nearly $700 million a year over the next four years and improving the quality of care for Medicaid patients remains a challenge after more than two … Thomas P. DiNapoli. “New York’s Medicaid program is undergoing major changes, with ambitious plans ahead that …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risksLyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… a process for receiving and assessing system cybersecurity alerts. Provide cybersecurity awareness training to City …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the … 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … governed by an elected Board of Trustees which comprises a Mayor and four Trustees. The Village’s budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34State Agencies Bulletin No. 231
… Purpose To explain the use of deduction code 431 Fingerprint Fees Affected Employees Employees within … payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency accounts. … Enter the deduction on the general deduction panel using code 431. Enter the beginning date of the pay period in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… with charitable organizations to the Office of the State Comptroller (OSC) for approval, State agencies must provide … (212) 416-8401 email: [email protected] Web address: http://www.charitiesnys.com/home.jsp 1 Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … – School Lunch Operations (Chenango County) The district is serving nutritious meals to its students and the meals are … economically. However, the district’s productivity level for meals per labor hour is below the industry averages. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… unit of the New York City Department of Social Services, is responsible for shelter system management of homeless shelters in the … inventory procedures, and maintenance of records. DHS is responsible for ensuring that all shelters operating under …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. Background The Slaterville Springs Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, … operates three schools with approximately 985 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119