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State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board of Cooperative … excess surplus fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
New York State Comptroller Thomas P DiNapoli today announced that American Electric Power AEP one of the largest carbon emitters in the country has adopted new longterm targets for lowering greenhouse gas GHG emissions consistent with the Paris Agreements goals
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… levels. Use the funds in the debt service fund to pay the related debt service expenditures. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionBallston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of … Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a … structure that includes adequate segregation of duties in the cash receipts process and recover from the Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Clyde Fire Company – Controls Over Financial Activity (2015M-072)
Clyde Fire Company Controls Over Financial Activity 2015M072
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… and separate from the Town of Neversink, and located in Sullivan County. The Board of Fire Commissioners consists … requirements. Use the unexpended surplus fund balance in a manner that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all related statutory provisions. … The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsSalamanca City School District – Financial Management and Payroll (2017M-138)
… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great … with approximately 1,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $29.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of … in the budget for transparency. … Port ChesterRye Union Free School District Financial Condition 2015M147 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… and continues to grow. Some of the District’s reserve funds are funded at levels higher than necessary. Key … reserves, review all reserve balances and transfer excess funds to unrestricted fund balance or other reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Warsaw Central School District – Financial Management (2016M-278)
… reserved are necessary and reasonably funded. Any excess funds should be transferred to unrestricted fund balance … with statutory directives. Use available debt reserve funds to pay debt service principal and interest. … Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Town of Guilford – Budgeting (2023M-144)
… in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance policy (policy) … Unrestricted fund balance for the general and highway funds exceeded the maximum allowable limit, per the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Alexandria Central School District – Financial Condition (2016M-5)
… 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/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… balance has exceeded the statutory maximum. Three reserve funds have excessive balances and no plans or policies for … a manner that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… that use BOCES’ services) school districts’ surplus funds over the last three school years. Although most of the … fund capital expenditures. Ensure that all surplus funds are apportioned back to component and participating …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mXI.12.D Closing Contracts – XI. Procurement and Contract Management
… additional information). In addition, State agencies may free up remaining pre-encumbered funds, prior to OSC closing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Columbus – Budget Development Practices (2012M-225)
… the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable for the … reduce the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Comptroller DiNapoli Releases Municipal Audits
… not develop realistic budgets for its four major operating funds. This resulted in operating surpluses which contributed … fund without clear plans for the use of these accumulated funds. Town officials have identified potential uses for the funds including needed repairs at the highway garage or road …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0VII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… and a printout of the SFS Regular Deposit screen, showing Business Unit, Deposit ID and total amount to DTF-Treasury … Therefore, agencies must have proper control activities in place to mitigate the risk. Checks and documents must be … box is checked on Direct Journal Payments submitted in SFS. Failure to check the ‘Complete’ box causes delays in …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Thomas P. DiNapoli and Cortland County District Attorney Patrick Perfetti today announced that former … their joint investigation. “For decades, the residents of Pharsalia trusted Dennis Brown to safeguard taxpayer …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000