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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-228Village of Sagaponack – Claims Processing (2017M-124)
… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by … fiscal year totaled $850,659. Key Findings The Board does not review each claim to determine if the claims are …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Genesee – Disbursements (2016M-433)
… accountant prepared and provided the Board with monthly bank reconciliations. Key Recommendations Enter into a written agreement with the Town's bank to indicate the manner in which electronic or wire … to audit, the Supervisor's records. Ensure that monthly bank reconciliations are provided to the Board for its …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School … District officials implemented specific procedures to ensure that individuals were paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mArkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings … payroll policies and procedures. Review the calculations for separation payments prior to the payments being made. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Enroll in the VendRep System
… you must enroll your business or State contracting entity in the Office of the State Comptroller’s Online Services. … The Vendor ID is not the Taxpayer ID Number. If you don’t have a NYS Vendor ID, contact the OSC Helpdesk to request … you must enroll your business or State contracting entity in the Office of the State Comptro …
https://www.osc.ny.gov/state-vendors/vendrep/enroll-vendrep-systemLyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Dutchess 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-213Ellenville 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-330Total Spending – 2023 Financial Condition Report
… Spending generally reflects the State’s program priorities. Comparing spending to revenue … programs. State spending, which includes spending from federal funds, is recorded on a cash basis. See … (29 percent) has exceeded the rate of inflation (Consumer Price Index increase of 17.7 percent). State spending has …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. In 2023, personal income tax receipts—the State’s largest tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… District officials did not properly manage network user account controls to help maintain continuity of business … granting, verifying, changing and disabling network user account access, including business office network user account access. In addition, sensitive IT control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTotal Spending – 2022 Financial Condition Report
… and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … increased $22.8 billion (12.2 percent) to $209 billion in 2022. Since 2018, the growth in State spending (27.8 percent) has exceeded the rate of …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… Have Increased Over the Past Five Fiscal Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax … of 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsState Comptroller DiNapoli Releases Audits
… self-reported data. However, there are some inaccuracies in the database. Gaming Commission: Equine Health and Safety … improve its practices to promote equine health and safety in New York state. However, auditors found the commission … for state reimbursement and recommended such costs be disallowed. These ineligible costs included $791,114 in …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOpinion 93-29
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- … of certain notices in a village's official newspaper (see, e.g., Village Law, §4-408[e], notice of filing of annual … statement; Village Law, §5-508[3], notice of public hearing on the tentative budget). Accordingly, we have …
https://www.osc.ny.gov/legal-opinions/opinion-93-29DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the … entitled. Improved efforts to collect the state's share of unclaimed bottle deposits by the tax department could provide …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentNYS Comptroller DiNapoli Writes to President Biden in Support of His Planned Veto of Anti-ESG Resolution
… allows managers of retirement funds that are subject to the Employee Retirement Income Security Act to consider … factors are financial factors that should be considered by all fiduciaries. The New York State and Local Retirement … as part of our risk analysis for close to a decade. Like all fiduciaries, I am compelled to consider matters that may …
https://www.osc.ny.gov/press/releases/2023/03/nys-comptroller-dinapoli-writes-president-biden-support-his-planned-veto-anti-esg-resolution