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Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Schaghticoke – Budgeting (2013M-239)
… April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected five-member Town Board, which … to finance recurring expenditures. The cost of operations is not sustainable based on the current levels of unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyEssential Policy Elements – Travel and Conference Expense Management
… included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, pertinent to your … officers and employees cannot exceed. These rates vary by state and region (i.e., New York City hotel and meal rates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsVillage of Suffern – Budget Review (B18-6-4)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Oneonta City School District , Quogue Union Free School District , Voorheesville …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … not grant the appropriate number of points to volunteers for participation in department responses nor accurately … Norwich – Budgeting (Chenango County ) The adopted budgets for the highway fund were not structurally balanced, as they …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: Capital … , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014DiNapoli Releases Fiscal Stress Scores for 17 Cities
… between March 31 and July 31. “Whether a municipality is impacted by economic challenges or structural budget imbalances, our monitoring system is producing data that can help better predict fiscal … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… District had established effective internal controls over payroll and leave accruals for the period July 1, 2012 … written policies and procedures for processing payroll. The bookkeeper’s payroll duties were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… of any Town fund in its annual report to the Office of the State Comptroller (OSC). The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Newstead – Joint Highway Facility Project (2012M-260)
… which comprises five elected members: the Town Supervisor and four Council Members. In February 2010, the Board … An inter-municipal agreement was entered into by the Town and the Village to address their respective involvement with … facility (Project) but the facility’s future operation and maintenance. While the inter-municipal agreement sets …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the upcoming New York state General Obligation bond issue totaling $541.1 million. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and the West Babylon Union Free School District . State Comptroller DiNapoli has made it a priority to audit …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds as well as estates in the treasurer’s custody and found … appropriate records, and properly reported court and trust funds. However, auditors identified $239 that improperly … Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) Company officials did not provide …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … industry for the pollination services they provide. The State developed the New York State Pollinator Protection Plan … for enrollees, exclusively use a centralized procurement contract (Contract) for fleet management and repair services. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsOpinion 96-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … through which town's insurance placed) -- Interest in Contract (arising from general concern with overall financial … conflict of interest on the part of a town supervisor. You state that the supervisor is an insurance broker who places …
https://www.osc.ny.gov/legal-opinions/opinion-96-6