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Amherst Central School District –Financial Condition (2016M-167)
… period July 1, 2012 through May 31, 2016. Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which … Amherst Central School District Financial Condition 2016M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Henry Johnson Charter School – Financial Operations (2014M-214)
… $5.7 million. Key Findings The compact contract does not describe in detail the services that the Foundation … provided will be measured. The Foundation’s fee structure does not appear to be reasonable since the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Overview – Understanding Your Responsibilities: Elected & Appointed Officials
… and attests that, other than time charged to accruals, full hours were worked. In August 2015, this regulation was …
https://www.osc.ny.gov/retirement/members/ea-officials/overviewTown of Kirkwood – Justice Court Operations (2016M-414)
… We could not determine the status of all bail amounts from the list of liabilities to the case files. Key …
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)
… receipts for all transactions and did not perform monthly bank reconciliations. The Clerk did not submit a monthly … receipts for all moneys collected and perform monthly bank reconciliations. Submit to the Supervisor a monthly statement of all moneys received and remit such moneys to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3State Agencies Bulletin No. 285
… identified as claiming exempt from Federal withholding does not provide you with a new W-4 by February 15, 2002, … identified as claiming exempt from State withholding does not annually provide you with a new IT-2104-E, their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-tax2024 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsCampbell-Savona Central School District – Budget Review (B2-16-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … and did not adopt a reserve policy. The District used funds from its retirement contribution reserve for a purpose … policy for establishing, funding and using reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Moriches Union Free School District -- Budget Review (B7-16-3)
… independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Cohoes City School District – Budgeting (2016M-111)
… July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Greenville Central School District – Information Technology (2016M-221)
… The Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates two schools … content filtering to ensure that staff and students are in compliance with the District’s acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221State Agencies Bulletin No. 1104
… 18, 2011 Background The master file is created after the confirmation of each pay cycle and contains employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-data2025 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds2023 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Funds Budgetary Basis - Financial Plan and Actual Cash Flows - Governmental and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
Village of Johnson City Oversight of Justice Court Operations 2015M29
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… future, so they can be profitable and successful in the global marketplace. To do so requires us to have the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal