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Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Village of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition for the period … overestimated certain revenues and allowed appropriations to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended for many line items and in total for the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… be able to access the complete list of Department codes in the SFS. In general, Department is seven numeric … A of the COA Handbook. The Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the … conform to the first four levels of use in the Department Tree, as these levels are used for statewide reporting. To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andAccounts Payable Advisory No. 55
… Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date … information on the Invoice Received Date, please refer to GFO Chapter XII, Section 5.F – Invoice Received Date . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesComptroller DiNapoli Statement on Rosh Hashanah
… made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of Rosh Hashanah, the … last year and look forward to the new year. Rosh Hashanah is a time of sweetness and joy, and I would like to take this …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahComptroller DiNapoli Releases State Audits
… of Children and Family Services (OCFS): Management of Energy Consumption (Follow-Up) (2014-F-18) An initial report … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. In a …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); … GENERAL MUNICIPAL LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and partially implementing the fourth. State University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsCarthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-932018 Financial Condition Report – 2018 Financial Condition Report
… condition is relatively stable, challenges loom on the horizon. Federal grants, one of the State’s primary revenue …
https://www.osc.ny.gov/reports/finance/2018-fcrPatchogue-Medford Union Free School District – Budget Review (B7-13-1)
… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Patchogue-Medford Union … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Leaves of Absence – State Police Plan
… service is usually not credited for any period of time you do not receive earnings, credit is not given for: Leaves of …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absencePatchogue-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 … fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town of East Hampton, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17City of Hudson - Payroll and Accrued Leave (2020-14)
… whether City officials ensured employees’ salaries and the amounts withheld for benefits were accurate, and leave accrual records were … recorded. Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement … whether City officials ensured employees salaries and the amounts withheld for benefits were accurate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Fabius-Pompey Central School District – Budget Review (B3-15-9)
… in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Fabius-Pompey Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9