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State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Genesee Valley Board of Cooperative … officials used unnecessarily restricted funds that could have been refunded to school districts and overfunded two … audit period. District officials may have saved $13,781 on fuel costs had they been able to use state contracts. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… budget are reasonable. However, the continued reliance on appropriated fund balance to fund town operations will … The common council has indicated it will adopt a local law to override the tax levy limit in 2016. Rockland County – … the tax levy limit. The Legislature must pass a local law overriding the tax levy limit before adopting the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Fund's Mission, Values and Investment Philosophy
… We seek out and embrace individuals with a broad range of backgrounds, attributes, and perspectives. Expertise We … other through the volatility that is an inevitable part of being a long-term investor. Innovation We constantly … to achieve and maintain fully funded status. Sources of return We believe that asset allocation is the single …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyState Comptroller DiNapoli Releases Municipal & School Audits
… manner. As a result, the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control … or disabling nonstudent network user accounts. Town of Albion – Supervisor’s Records and Reports (Oswego County) …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… , North Syracuse and Pomona Executive Summary New York State (NYS) has 532 villages ranging in size from fewer than … 2023 Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) on time, 210 villages (40 percent) … standards (GAGAS). … Village officials in New York State NYS should be transparent and accountable by making …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli Releases Climate Action Plan
… to climate risk and to capitalize on opportunities. The full plan can be found here: …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planDiNapoli Releases Executive Budget Report
… in balancing the past two budgets, according to a report by State Comptroller Thomas P. DiNapoli on the State … all enrollees in Medicaid, the Essential Plan and Child Health Plus programs that are projected to reduce coverage by … and includes legislation to further increase the maximum annual deposits to 10% of State Operating Funds (SOF) …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportState Agencies Bulletin No. 1845
… Purpose The purpose of this bulletin is to inform agencies of actions that must be taken to correct … date as the new Tax Data page. The new row should not have the Locality populated and should appear as below: … to ensure that non-residents of New York City will not have New York City taxes reported on their 2020 Form W-2s. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… whether professional services were procured in a manner to ensure the prudent and economical use of public money in … some form of competition, and provide guidance as to how competition should be solicited. Ensure that BOCES has …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Vendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : … and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor registration …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… to examine the District’s oversight of financial activity for the period January 1, 2013 through June 16, 2014. … Board of Fire Commissioners. The general fund budget for the 2014 fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … the Treasurer file the annual financial report with OSC in a timely manner. … Long Lake Fire District No 1 Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Half Hollow Hills Community Library - Fund Balance (2018M-127)
… surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of … and the Library has no plan for the use of these surplus funds. Key Recommendations Amend the Library’s policy to …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Sullivan County – Time and Attendance (2017M-55)
… Background Sullivan County is located in the southeastern part of New York State and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Purpose of Audit The purpose of our audit was to assess the Supervisor’s maintenance of financial records … July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. … The financial records and reports are incomplete and not up-to-date. The Supervisor did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Lindley – Justice Court (2017M-270)
… accounting records, including the reconciliation of cash assets and known liabilities, and promptly investigate and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… from the Community Activity Center were properly accounted for during the period January 1, 2016 through March 31, 2017. … is governed by an elected five-member City Commission. For 2016, payroll expenditures totaled approximately $1.55 … of payrolls. Adopt written policies and procedures for cash collections at the Community Activity Center, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228