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Total Receipts – 2021 Financial Condition Report

… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …

https://www.osc.ny.gov/reports/finance/2021-fcr/total-receipts

Your Home Public Library – Financial Management (2016M-228)

… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial … reports from the Village Treasurer that included budget-to-actual comparisons of revenues and expenditures, the …

https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228

Village of Sagaponack – Claims Processing (2017M-124)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period … Key Findings The Board does not review each claim to determine if the claims are properly itemized and include … quotes in accordance with the Village’s procurement policy to obtain goods and services at competitive prices. … Village …

https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124

Town of Genesee – Disbursements (2016M-433)

… The Town of Genesee is located in Allegany County and has a population of approximately 1,700. The Town is … duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … Neither the Supervisor nor the accountant prepared and provided the Board with monthly bank reconciliations. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Chatham Central School District – Financial Condition (2015M-161)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … how each reserve will be funded or when reserve funds are to be used. Key Recommendations Adopt realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161

Whitehall Central School District – Internal Controls Over Payroll (2013M-159)

… District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. … the 2012-13 fiscal year were approximately $13.2 million. Payroll and employee benefits costs totaled approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013m

Arkport Central School District – Payroll (2016M-338)

… through August 1, 2016. Background The Arkport Central School District is located in the Towns of Almond, Birdsall … in Steuben County. The District, which operates one school with approximately 480 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338

Enroll in the VendRep System

… entity in the Office of the State Comptroller’s Online Services. Vendors Before you begin, be sure you have … OSC Helpdesk to request one. How to get started: Go to our Online Services Portal Select “Enroll Now” Select “Business” … with our office to establish a Primary Authorizer account. Online Services Government Account Authorization See the …

https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-system

Lyme Central School District – Financial Condition (2016M-383)

… Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, which operates one school … million. District officials did not maintain fund balance in accordance with statutory requirements. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383

Liberty Central School District – Financial Operations (2016M-25)

… of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two … reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their designated purposes. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… Purpose of Audit The purpose of our audit was to examine user access rights for the period July 1, 2014 … BOCES officials have not implemented access controls to ensure proper segregation of duties in the computer system or limited access to users based on their job descriptions and …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

Ellenville Central School District – Financial Condition (2015M-330)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330

Total Spending – 2023 Financial Condition Report

… funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function and funding source for the past five years. Growth in State … spending was $11,204 per person. Spending on public health and education represents 70.1 percent of total State …

https://www.osc.ny.gov/reports/finance/2023-fcr/total-spending

Total Receipts – 2023 Financial Condition Report

… of State receipts by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal … revenue source—decreased 16.9 percent from the previous year. … Revenues are affected by economic changes and changes …

https://www.osc.ny.gov/reports/finance/2023-fcr/total-receipts

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… B includes our comment on an issue that was raised in the District’s response letter. … audit School District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Total Spending – 2022 Financial Condition Report

… the State’s program priorities. Comparing spending to revenue provides an indication of the State’s ability to support continuing programs. State spending, which … the Rate of Inflation Over the Past Five Years Compared to the prior year, State spending increased $22.8 billion …

https://www.osc.ny.gov/reports/finance/2022-fcr/total-spending

Total Receipts – 2022 Financial Condition Report

… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … tax base may force spending reductions, increased taxes or both. Receipts are revenues that have been recorded … Personal income tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have …

https://www.osc.ny.gov/reports/finance/2022-fcr/total-receipts

State Comptroller DiNapoli Releases School Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … approximately $2.2 million of fund balance on average to help finance the budget each year. However, none of it was … written policies and procedures over the payroll process to ensure the accuracy of the compensation paid and benefits …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits