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Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Cortlandville – Fuel Purchases (2012M-171)
… by diesel or unleaded gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171V.3.G Product Code – V. Chart of Accounts (COA) Governance
… about revenues and expenses than are recorded using Account (e.g., golf-course fees). Product will also be used … Type transactions related to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Otego-Unadilla Central School District – Financial Condition (2013M-84)
… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … increases even though the District had funding surpluses for four of the last five completed fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today … to provide regular reporting to help local officials better understand how sales tax is performing in their part of the state.” In …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearRye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, … deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, … He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Perth – Supervisor’s Records and Reports (2024M-149)
… complete report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Agencies Bulletin No. 1989
… using the earnings codes mentioned above are included as salary for retirement purposes. Tax Information These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainComptroller DiNapoli Releases Municipal Audits
… and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no report prepared of expenditures, … of financial activity. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… East Quogue Union Free School District – Selected Payroll Practices and Information Technology (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… district has implemented procedures and controls over the payroll process, there is room for improvement due to the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial Operations (GFO), Chapter XIV, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationMontgomery County – Financial Condition (2013M-234)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … Board of Supervisors is the legislative body responsible for managing County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Unified Court System Bulletin No. UCS-54
… with the UCS Administrative Board provides for maximum salary limitations and withholding policies for unrepresented employees. Affected Employees General salary increase and service increments will be withheld for … of RWH (raise withheld) to lower the FTA salary to the cap amount of $75,000. For graded employees whose general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-54-withholding-april-1-2002-increases-certain-unrepresentedState Agencies Bulletin No. 1314
… Purpose To describe the various retirement systems actions and agency responsibility … to $100,000 5.75% More than $100,000 6% OSC Actions NYS Employees Retirement System (7Y) and Police and Fire … annual wage. No agency action will be necessary. NYS Teachers Retirement System (7X) Information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changes