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Comptroller DiNapoli Releases Municipal Audits
… fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… commissioners have not attended mandatory training, as required by law. In addition, the district did not always use … and sewer funds. Both funds relied on interfund advances from the general fund to help finance operations. As a … to show an itemized list of the receipts collected from fund-raising events. Further, board minutes were missing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… help to deter others from engaging in similar conduct.” “Ms. Smith knowingly concealed her mother-in-law’s death to … which she either withdrew cash or further transferred the money to other bank accounts in her control. Smith pleaded … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not … Although BOCES officials restricted user account access to the financial application, they did not adequately manage …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0IX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their … actual bills ready to be invoiced. Agencies must also run a single action invoice process to invoice the bills. Billing batch processes run to create the corresponding Accounts Receivable (AR) for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesNYS Comptroller DiNapoli Announces Coal Investments Under Review
… P. DiNapoli today announced the New York State Common Retirement Fund (Fund) is reviewing 27 thermal coal mining … 2019, DiNapoli’s Climate Action Plan is a multi-faceted strategy to address both the serious climate-related …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund … constructing, improving, maintaining or equipping certain types of facilities. The Agency, which was created in 1973 by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanSchenevus Central School District - Financial Condition (2018M-83)
… condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by … staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… approximately $1.3 million or 6 percentage points. Reserve funds are generally not being used 1 and the retirement, … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129North Babylon Union Free School District – Financial Condition (2016M-32)
… officials employed budgeting practices resulting in fund balance appropriations that were not needed. The Board … represent the District’s actual needs. Ensure that reserve fund policies outline the need for established funding levels …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
Hamilton Central School District School Lunch Fund Financial Condition 2016M136
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionWest Seneca Central School District – Financial Condition (2014M-381)
… 10 schools with approximately 6,800 students. General fund expenditures for the 2013-14 fiscal year totaled … within the legal limit, so that cash is available to fund unexpected expenditures or revenue shortfalls. … West …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Islip Union Free School District – Financial Condition (2013M-213)
… to remain relatively stable over the last few years and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Garrison Union Free School District – Financial Condition (2016M-108)
… Review reserve funds to determine if the amounts reserved are justified, necessary and reasonable, and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108North Rose-Wolcott Central School District – Financial Management (2016M-22)
… The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus and Wolcott in Wayne County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Greenville Fire District – Investment Program (2023M-106)
… and money market accounts, which had average available funds for investing of $845,365. Had officials considered … safety, liquidity and yield - when investing available funds. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Elmira Heights Central School District – Financial Condition (2014M-76)
… and ensure that future uses of reserves conform with statutes. Regularly update the multiyear financial plan. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Village of Port Dickinson – Financial Condition (2014M-154)
… condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February 6, 2014. … Budgeted appropriations for the general, water and sewer funds for fiscal year 2014-15 total approximately $1.5 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfers include: Expenditure transfers between funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersState Comptroller DiNapoli Releases School Audit
… timely. Managing the finances of ECA activities is meant to be a learning experience for student club members. By not …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-audit