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Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local government …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditComptroller DiNapoli Releases Municipal Audits
… The board has not established a standard leave request form or other formal procedure for employees to request leave …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B6-15-16)
… to rely on fund balance to close gaps in the budget. If police overtime savings are not realized, the City would potentially be over-budget by as much as $2.1 million based on the 2014-15 fiscal year … to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Akron Fire Department – Financial Activities (2014M-196)
… of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately $625,000 and were funded primarily …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196DiNapoli: State Financial Condition Improving
… include the adequacy of statutory language to ensure settlement monies will be spent as intended. The budget also … legal settlements. The Enacted Budget makes some of the settlement dollars available for infrastructure projects, … (DIIF), was created with the expressed intent of using the settlement dollars for capital investments or other one-time …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingState Agencies Bulletin No. 1914
… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … timely manner. Perform an audit or review of cash receipts on a monthly basis. … Johnstown Public Library Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… used for capital investments or other one-time expenses. Of the total spent, $2.1 billion, or 37.5 percent, …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… The Sullivan County IDA (SCIDA) has established a Uniform Tax Exempt Policy for both general and specific-purpose … on reasonable assumptions. However, there is no effective mechanism in place to identify agency members’ financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programCity of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Sidney – Budget Review (B4-13-19)
… Key Findings Based on the results of our review, we found that revenue and expenditure projections in the … the tax levy limit in 2014. Key Recommendation Determine if the payables are legitimate liabilities and, if not, remove them from the balance sheet. … Town of Sidney …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Wayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April … totaling $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229DeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119SUNY Bulletin No. SU-317
… report the adjustment amount for earnings codes such as Balance of Contract (BAL), Lump Sum Payment Override (LSI), … 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesDiNapoli Announces Latest Fiscal Stress Scores
… on nine financial indicators and creates a fiscal stress score. Indicators assess fund balance, cash-on-hand, short … in order to establish a separate "environmental" score for each municipality which can be used to help … their financial information in time to receive a stress score, and one that filed inconclusive data in 2017. There …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases State Audits
… fellowship leaves granted instructional staff were awarded for authorized purposes and in compliance with all applicable … the responsibility of managers at the individual agencies. For additional progress to occur, OGS needs to perform a … meet agency missions. Department of Health (DOH): Payments for Fraudulent and Improper Claims Submitted by Davis Ethical …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-311
… purpose of this bulletin is to provide agency instructions for processing the July 2020 SUNY M/C Discretionary Salary … Employees Employees designated Management or Confidential in SUNY - BU13, who meet the eligibility criteria and are … increases for all eligible M/C members who are included in Bargaining Unit 13. Payment of the increases are at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunyAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181