Search

Town of Ellicott – Fiscal Stress (2013M-269)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … did not adequately monitor the Town’s financial operations to ensure fiscal stability. As a result, the Town’s general …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269

Canton Central School District – Financial Condition (2013M-287)

… Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board … on appropriated fund balance as a financing source in the annual budgets has resulted in a significant reduction in the District’s unexpended …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287

Town of Berkshire – Town Clerk (2014M-230)

… was evaluate the Clerk’s financial and records management for the period January 1, 2013 through June 13, 2014. … Town Board. Budgeted general fund appropriations for the 2014 fiscal year total approximately $248,000. Key … to issue duplicate receipts or record the form of payment for any moneys collected. The Clerk did not consistently …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230

Westchester County - Financial Condition (2018M-151)

… last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have declined by 54 percent during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Town of Canton - Compensation and Benefits (2018M-159)

Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized amounts

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159

Comptroller DiNapoli Releases State Audits

… internal audit function. As a result of the audit, the WCB re-aligned the Internal Audit Unit’s reporting relationship … help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-audits

IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions

Debt service includes the payment of principal and interest on longterm debt and payments on certain leasepurchase or contractual obligation contracts

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1

Comptroller DiNapoli Releases Municipal Audits

… office completed audits of Cattaraugus County , Town of Cheektowaga , Village of Endicott , Rensselaer County Water … property to the Office of State Comptroller. Town of Cheektowaga – Awarding Contracts for Goods and Services (Erie … his office completed audits of Cattaraugus County Town of Cheektowaga Village of Endicott Rensselaer County Water and …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1

Taxes – 2022 Financial Condition Report

… in the SFY 2021-22 Enacted Budget. Personal income tax (PIT) collections grew by 28.6 percent due, in part, to the … rate equal to 10.9 percent for incomes over $25 million). PIT collections also benefited from a 12.4 percent increase … LLCs, and partnerships), rather than imposing the PIT on individual members of the business. PTET collections …

https://www.osc.ny.gov/reports/finance/2022-fcr/taxes

Kids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the Reimbursable Cost Manual (Manual) issued by the State … whether costs reported by Kids Quality Care Inc on the CFR were properly calculated adequately documented …

https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Releases Municipal & School Audits

… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Audits

… Services (ITS) is responsible for maintaining Active Directory domains on behalf of the State’s Executive agencies. Because Active Directory and associated domain controllers ultimately … ensure appropriate management and monitoring of its Active Directory environment. ITS officials made progress in …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-audits

Patchogue-Medford Union Free School District – Budget Review (B7-16-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

Patchogue-Medford Union Free School District – Budget Review (B7-15-1)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1

2018 Financial Condition Report – 2018 Financial Condition Report

… an overview of the financial condition of New York State. It presents selected financial, economic, and demographic … an overview of the financial condition of New York State It presents selected financial economic and demographic …

https://www.osc.ny.gov/reports/finance/2018-fcr

Village of Mayfield – Water and Sewer Operations (2017M-28)

… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!