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Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the … deciding to lease a building. The process used to select a firm to acquire and renovate a building on the Board’s behalf …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. … The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general …
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)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
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
… will require Product codes on the transaction. For a list of Miscellaneous Receipts account codes that require Product … codes refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE … have migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling $18,124 without adequate supporting … training. In addition, the authority did not have adequate online banking agreements. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… manner. As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… County Legislators. Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all … approved the IDA projects submitted to it, the Board did not provide adequate oversight during its project approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… sufficient evidence that annual audits of the Justices’ books and records were conducted. The Justices did not always …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… $119 million. Key Findings District officials did not apply for all the transportation State aid to which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVestal Central School District – Financial Condition (2014M-08)
Vestal Central School District Financial Condition 2014M08
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Belleville-Henderson Central School District – Financial Condition (2016M-46)
… the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school with … students, is governed by an elected seven-member Board of Education. The 2015-16 general fund budgeted appropriations … appropriated fund balance that was not needed as a funding source because the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Otego-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-84Niskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. … of fund balance to maintain, and the purpose and intent for establishing each reserve fund, the manner in which the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Long Lake Central School District – Payroll (2016M-90)
… is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… time last year. “Growth in local sales tax collections for April was modest for the third straight month and mostly driven by New York … two-fifths of counties experienced year-over-year declines for the month. My office will continue to provide regular …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearAgency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Perth – Supervisor’s Records and Reports (2024M-149)
… or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was … the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly … financial reports. Provide the Board with his records for audit, as required by New York State Town Law Section …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Police Bulletin No. SP-109
… day of the “Acting” assignment. The assignment must be for fifteen (15) or more working days in order to be eligible … Date: 4/3/08 or the date employee becomes eligible for the payment End Date: The date the out-of-title work … The mid-pay period date the employee becomes eligible for the payment End Date: N/A Earnings: The difference in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-represented