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Government-Wide Financial Data – 2022 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataBarnard Fire Department – Financial Controls (2015M-134)
… 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which … The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … Committee to perform the key financial duties as stated in the bylaws. Present the statutorily required Directors’ …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… the Department of Health (Department) effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care (HHC) providers to adequately safeguard … checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… state is in a stronger fiscal position than it has been for some time, and the Governor and Legislature deserve … passing on-time budgets. While revenues have been strong this fiscal year, there are cautionary signs in the economy … the Governor and Legislature to make these investments pay off for hard-pressed taxpayers. "The state also has the rare …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… "New York is facing great opportunities and challenges in the year … The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to hold the line … credit for reducing the structural budget imbalance and passing on-time budgets. While revenues have been strong this …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… oversight. We tested 147 receipts totaling $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 through June 30, 2013. We found that …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. … The Delevan Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company … with monthly or annual reports and was not responsible for receiving and maintaining custody of all Company funds. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
Livingston County Probation Department Financial Operations 2016M404
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … monitored financial operations and took appropriate action to maintain the City’s fiscal stability for the period … 2014 through 2016. The Council did not receive budget-to-actual reports on a regular basis, and accounting records …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … the Mayor and five mayoral appointees. Its purpose is to promote, develop, encourage and assist in acquiring, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalState Agencies Bulletin No. 781
… adjustment. Background NYSCOPBA membership dues for those affected by the agreement will increase … retroactive dues adjustment will be submitted by NYSCOPBA for employees in the title of Lifeguard. All Bargaining Unit … automatically increase the biweekly deduction to $19.06 for Dues (Code 491 ) and Agency Shop Fee (Code 495 ). In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationVehicle and Heavy Equipment Purchase Program (Follow-Up)
… In a random sample of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port Authority included funds …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followCity of Olean – Budget Review (B1-15-2)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … for preparing the proposed budget. The general fund budget does not include an interest payment of $56,708 due on a bond …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Management of General School … controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal had not … Key Finding Kennedy officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria … cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. Budgeted … Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis and exploring methods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Divorce – New Career Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorcePride 2022
… LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. … Comptroller DiNapoli seeks disclosure of corporate efforts to improve diversity, equity and inclusion, including the …
https://www.osc.ny.gov/pride-2022