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Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4DeRuyter Central School District – Financial Condition (2015M-119)
… and did not budget to make a required repayment to the repair reserve to replenish it after moneys were used for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… its annual update document with OSC within the required timeframe. The Clerk-Treasurer did not segregate duties of … update document is filed with OSC within the required timeframe. Segregate duties and responsibilities or provide …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of New Albion – Justice Court Operations (2014M-161)
… 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 … errors and omissions would not be detected and corrected in a timely manner. We reviewed 790 receipts totaling more … late and a check that was substituted for $53 collected in cash. Key Recommendations Prepare a monthly accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State … local collections totaled $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth … in New York state increased by 39 in May compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services … Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: … 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all fire districts - Form AC971 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesState Comptroller DiNapoli Releases School District Audits
… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 38 in August compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustDiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … Local sales tax collections in New York state increased by 23 in October compared to the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberDiNapoli: Local Sales Tax Collections Nearly Flat in July
… amounts are based on estimates of what each municipality is due. In the third month of each calendar-year quarter, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-engine-company-6-2019-29.pdfIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Nursing Aide/Orderly/ Attendant 55137 Occupational Therapist Occupational Therapist 55138 Ophthalmic Dispensing … Psychiatrist 55144 Psychologist Psychologist’ 55145 Respiratory Therapist Respiratory Therapist 55146 Speech Language Pathologist …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceReport on the State Fiscal Year 2010-11 Executive Budget, February 2010
The Executive has proposed a spending plan that relies heavily on recurring spending cuts and revenue actions to produce a cash balanced budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2010-11.pdfHancock Fire Department – Audit Follow Up (2018M-236-F)
… February 2022, in implementing our recommendations in the audit report released in May 2019. Background The Department … February 2022 in implementing our recommendations in the audit report released in May 2019 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… who approved of the idea and allowed him to use a city truck to make the trips during business hours. According to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapOpinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); … AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… a thorough analysis of needed renovations, including a roof replacement. It also lacked a business plan for securing … the building is currently unrentable because of its bad roof and damage from vandalism. The authority is paying …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-board