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Gates-Chili Central School District - Financial Management (2019M-53)
… transfers to capital projects and reserves, overstating encumbrances by $827,000 and not using $5.3 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… payments in accordance with contract terms and if leave was properly tracked. Key Findings Payroll calculation errors … payments in accordance with contract terms and if leave was properly tracked …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mCanastota Central School District - Financial Condition Management (2019M-174)
Determine whether the District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mRetirement System Membership – Forest Rangers Plan
… Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of … Retirement System is mandatory. If you were employed as a forest ranger prior to January 1, 1998, to be covered by this … Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to all persons in the …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewComptroller DiNapoli Releases Municipal Audits
… Office of the State Comptroller was for the 2010 fiscal year, which was filed in October 2013, more than two years …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… same audit requirements apply to vouchers submitted by all travelers, including members of the governing board and other …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsMandatory Service Credit Purchase Payments – Enhanced Reporting
… Mandatory contribution deductions are taken before tax for federal income tax purposes because they are covered under Section 414(h) of … in Retirement Online , which will list the member’s pre-tax deduction amount. The page also provides their remaining …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsFund Financial Data – 2022 Financial Condition Report
… and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are … in other governmental funds. The accumulated fund balance is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataTown of Pleasant Valley – Financial Management (2024M-158)
… Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed realistic budgets … Determine whether the Town of Pleasant Valley Town Town Board Board developed realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population … Town of Stanford Financial Condition 2013M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua … and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For … for to determine if significant unaccounted-for water is occurring. Estimate water consumption for municipal usage, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s fiscal … P DiNapoli today announced his office completed audits of Village of Painted Post Town of Schaghticoke and City of …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to the board. Auditors reviewed 100 claims totaling $1.7 million and determined: none were reviewed for sufficient … budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did not have sufficient supporting documentation, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt Contracts and …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny