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Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or … Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of account groupings and one to capture Generally Accepted Accounting Principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… taken. Too many opportunities have been stolen and dreams deferred. Across our country, Americans of all backgrounds …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July … The Pine Bush Central School District is located in Orange, Sullivan, and Ulster Counties. The District is … District officials routinely overestimated expenditures in the District’s annual budget. Total expenditures were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Services (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesNewfield Central School District – Financial Condition (2013M-238)
… of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hammond Central School District – Financial Management (2024M-70)
… when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Unified Court System Bulletin No. UCS-297
… employees will continue to receive the Longevity Bonus (JLO). Effective Dates The April 2021 Longevity Lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-297-april-2021-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… of Homer , Plattekill Library , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, … plans to address long-term priorities. An accounting firm hired to perform bookkeeping and payroll duties was not … public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… to a Dentist (Follow-Up) (2015-F-3) An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid … report. This included monitoring the dentist’s claims for behavior management and after-hours office visits, as …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-203
… Affected Employees CUNY Professional Staff employees in Bargaining Unit T8 Background The 2000 - 2002 Memorandum of Agreement between the City University of New York and the Professional Staff Congress/CUNY contains a … earn code will automatically calculate the earnings based on the number of hours reported by the agency. Since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsTaxes – 2022 Financial Condition Report
… the economic recovery as well as temporary tax rate increases included in the SFY 2021-22 Enacted Budget. … by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate … rely more heavily on sales and user taxes. Tax Burden Increases The combined federal, State, and local tax burden …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant … to disabled preschool children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and shares office space with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) … … Determine whether the costs submitted by Unity House of Troy on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-331
… Purpose To explain the agency procedures for reporting rate increases … and 5/1/06 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … 8, 2008. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School is … upcoming school year. … Brighter Choice Charter School for Girls Financial Operations 2013M321 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual … obligation financing arrangements, public authorities and certain municipalities have issued debt to finance the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today … checks to herself using forged signatures of officials and had village officials sign blank checks which she then … Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car payments, and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000