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2022 Financial Condition Report – 2022 Financial Condition Report
… of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year … selected financial, economic, and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2022-fcrDiNapoli Releases Rockland County Budget Review
… projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewState Agencies Bulletin No. 2090
… 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the … Index of the previous year. Effective Dates Effective in Administration paychecks dated January 4, 2023 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023Village of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 … 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a … There were no recommendations as a result of this audit. … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning for the period … approximately $1.2 million. Key Findings Town officials have not established a multiyear financial or capital plan. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … million. Key Finding The Board and administrative staff have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $79.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … reviewed and approved separation payments, but they have not developed written policies or procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… the Department. The Department did not receipt and remit money in a timely manner. For remittances made in May 2018 … receipts up to 21 days after registration and remitted money up to 24 days after collection. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Accounts Payable Advisory No. 65
… Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment … time. Reference : Guide to Financial Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Stockbridge Valley Central School District - Information Technology (2019M-13)
… report - pdf] Audit Objective Determine whether the Board and District officials established information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, … the vendor directly through the SFS AP module. Issuing a travel advance as outlined previously in Section 4 – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardTown of Hillsdale – Justice Court Operations (2014M-312)
… internal controls over the Court’s financial activities for the period January 1, 2013 through June 23, 2014. … governed by an elected five-member Town Board, maintains a Justice Court with two elected Justices and an appointed …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County … projects as of June 30, 2015. Key Finding Agency officials have developed adequate procedures for selecting and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectTown of Lewisboro – Financial Condition (2014M-309)
… condition for the period January 1, 2013 through June 30, 2014. Background The Town of Lewisboro is located in … condition for the period January 1 2013 through June 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditLackawanna City School District - Contractual Services (2019M-23)
… report - pdf] Audit Objective Determine whether payments for contractual services were accurate and supported. Key … Board-approved contracts or agreements were on file for service providers. Payments to two service providers … the written agreements. Key Recommendations Ensure claims for payment from service providers are sufficiently itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Windsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch … Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in … $36.1 million. Key Finding District officials have taken actions to reduce the school lunch fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing