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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of … Information Technology and Multiyear Planning (Livingston County) The board has not adopted policies to sufficiently …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… that their money is being spent appropriately and effectively.” Capital Region Board of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0City of Glen Cove – Budget Review (B7-14-16)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Oswego County – County Bridge Maintenance (S9-13-8)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of New Berlin – Ambulance Company Loan (2013M-22)
… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …
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
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… spoke of the ‘fierce urgency of now.’ Now is the moment for us to join together to build a more just and inclusive … with us an elevated level of compassion and understanding for one another. Yes, emotions are raw right now. But it is … issues of race and equality are crucial not only for progress in Black and Brown communities, but for all …
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 financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located … approximately $4.4 million. Key Findings The Board needs to improve its oversight of key financial activities and …
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)
… years. As a result, the District’s unexpended surplus funds increased from approximately $4 million at June 30, … years to project expenditures. Maintain unexpended surplus funds within the legal limits. Develop a plan to use the …
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)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. …
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 … Accumulated excessive balances totaling about $600,000 in three reserves. Did not budget to fund reserves. From … July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal year-end unbudgeted transfers were made to increase …
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)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Unified Court System Bulletin No. UCS-297
… automatically) End Date Same as Effective Date Goal Balance Same as Annual Addl Earnings (to prevent making …
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
… public inspection during reasonable times as required by law. Village of Homer – Purchasing and Credit Cards (Cortland … not charged for water system debt according to the local law. Terryville Fire District – Treasurer’s Duties (Suffolk …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… financial aid substantially complied with the governing Law and Regulations during the audit period for the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-203
… new Time Entry Earn Code, DCS (CUNY Department Chairperson Payment) to be used to report the number of hours worked each … payments for 2003, use the Earn Code CSP (CUNY Summer Payment). Refer to Payroll Bulletin No. CU-182 . Questions …
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 $10,000 limit on federal itemized deductions for state and local taxes (SALT) by imposing the tax on the business … Affected taxpayers were not allowed to adjust their tax year 2021 estimated PIT payments for the amount of the tax … Personal Income Tax Personal income tax collections: Made up 58.4 percent of New York State’s tax collections in SFY …
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-manual