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Town of Butternuts – Accounting and Reporting (2016M-323)
… in Otsego County and had a population as of the 2010 Census of 1,786 residents. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Deposit Central School District - Financial Condition (2018M-204)
… officials have: Implemented measures to contain costs in the general fund. Over the last three fiscal years, … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the last three fiscal years totaling over …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Greenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Rocky Point Union Free School District – Financial Condition (2015M-170)
… The Rocky Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … a formal plan stating how much would be set aside in each reserve fund, how each reserve would be funded or when reserve funds would be used. Amounts retained in two of the District’s reserves were excessive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 13, 2015. … The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mHendrick Hudson Central School District – Financial Condition (2013M-241)
… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Town of DeKalb – Financial Management (2016M-427)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations … by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Brookfield Central School District – Financial Condition (2014M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Speculator – Financial Condition (2013M-381)
… Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through … budget estimates. Unplanned operating deficits have caused deficit fund balances in the water and sewer funds. … and sewer funds have negatively affected the general fund’s cash balance. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Town of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Opinion 91-20
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by town for a particular … collect from insurance companies) FEES -- Collection of (ambulance service fees from insurance companies) GENERAL … MUNICIPAL LAW, §122-b; TOWN LAW, §184: In addition to ambulance service provided as part of a fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-91-20State Comptroller DiNapoli Releases State Audits
… and Minority- and Women-Owned Business Enterprises (MWBE) (2014-S-76) The Thruway has not accurately reported its MWBE utilization. For example, the authority consistently … of its eligible contract expenses, thereby overstating its MWBE utilization rate. Further, the Thruway did not make …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… of the indictment. "Ms. Cesternino stole fire company funds to bankroll her private cookware business," State … crime, she admitted her wrongdoing and will repay those funds." "Volunteer firefighters bravely serve our communities … and it’s reprehensible that someone would pocket the very funds that enable them to do their lifesaving work," said …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyState Police Bulletin No. SP-101
… Purpose To provide notification of the procedure for processing the … 4L/5C, paychecks dated June 14, 2007 Background Pursuant to Chapter 157 of the Laws of 2005 (Troopers and Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-101-education-payment-employees-represented-police-benevolent-associationOpinion 89-37
… is obtained, does the State Comptroller's role come into play. September 26, 1989 Neil L. Coscio, Esq., Ass't …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Join Our Team as a Local Government Auditor
… an accredited college, you may be eligible to apply for an entry-level auditor position where we will get you equipped … professional development (some work will qualify for CPA licensing). Training focuses on current trends and …
https://www.osc.ny.gov/jobs/lgsaState Comptroller DiNapoli Releases Municipal Audits
… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal … without complying with competitive bidding requirements. In addition, town justices did not establish adequate …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1297
… withholding allowance remains at $1,000. Social Security & Medicare Taxes The Social Security wage base limit for 2014 … There is no limit on the amount of wages subject to Medicare tax. The Social Security tax rate of 6.2% and Medicare tax rate of 1.45% remain the same. Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1297-summary-irs-tax-related-changes-tax-year-2014Opinion 96-21
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TOWN LAW, §§198(10-a), 202-b(2): A town board, pursuant to Town Law, §202-a, may authorize the replenishment of sand … of the town beach erosion control district did not require the consent of the State Comptroller under then …
https://www.osc.ny.gov/legal-opinions/opinion-96-21