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State Comptroller DiNapoli Releases School Audits

… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Berlin Central … to finance operations, none of the fund balance was used for operations for the 2013-14 through 2015-16 school years. … the amount of appropriated fund balance that was not used is added back, the unrestricted fund balance exceeded the …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits

CUNY Bulletin No. CU-742

… (NPAY502) or the Time Entry page using Earnings Code HBB – HB Buyout : Earnings Begin Date: Pay Period 6L/7C End Date or … Date: Same as the Earnings Begin Date Earn Code: HBB – HB Buyout Amount: The amount designated on the listing … on the Payroll Register. The Earnings Description HB Buyout and the amount paid will appear on the employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-742-city-university-new-york-cuny-health-benefits-buy-out

DiNapoli: State Tax Receipts Outpaced Projections Through December

… Comptroller Thomas P. DiNapoli. “Strong financial markets and economic growth have propelled the state’s revenues … reflecting, in part, the impact of wage and financial market growth over the course of the year. Year-to-date … DOB’s mid-year estimate. Sales tax receipts, the largest share of these taxes, increased by $320.8 million, or 2.1% …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-december

X.7 Overview – X. Guide to Vendor/Customer Management

… is an entity providing or owing monies to the State or one of its Business Units. Business Units use Customers in the … stored in the New York State Customer File, which consists of Centralized Corporate Customers and Local Customers . The use of the Customer File facilitates statewide reporting of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overview

Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management

… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvals

Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)

… Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020. Background JCIDA is an independent public … Development Agencys JCIDA progress as of July 2024 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-f

Hilton Central School District – Network Access Controls (2022M-200)

… at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses … review network user accounts and disable unneeded accounts in a timely manner. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Town of Seneca Falls – Cash Collections (2023M-57)

… Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not adequately or … Town Board (Board) did not adopt a written Town-wide cash collection policy. Key Recommendations Adopt a written cash …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials … audit statewide city niagara falls …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Hoosic Valley Central School District - Financial Management (2018M-238)

… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Village of Atlantic Beach - Payroll (2018M-254)

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

Town of Cairo - Fuel Management (2019M-150)

… safeguard Town assets. Key Findings We found that 733 out of 840 (87 percent) fuel usage documents were not …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … with the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

York Fire Department – Controls Over Financial Activities (2014M-112)

York Fire Department Controls Over Financial Activities 2014M112

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Niagara County – Golf Course Financial Operations (2015M-308)

… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, … by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

City of Lockport – Cash Flow (2014M-195)

… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

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