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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mSag Harbor Union Free School District – Child Care Program (2016M-211)
… a separate record for each family to document if the full or reduced Program rates should be charged and whether registration fees were paid in full. Key Recommendations Develop and adopt written policies … including, but not limited to, rate schedules with full and reduced rates, procedures for approving applications …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Williamsville Central School District – Financial Management (2016M-274)
… audit was to review the District’s financial management for the period July 1, 2012 through June 3, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, the District had an account for post-employment benefit liabilities totaling over $7.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mBelfast Central School District – Procurement (2016M-317)
… vendors who were paid approximately $164,000 or obtained quotes for purchases from one vendor totaling $3,000. Key … of professional services through RFPs or written or verbal quotes. Require the purchasing agent and claims auditor to … for professional services through the use of RFPs or quotes and obtain the appropriate number of quotes for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Cuddebackville Fire District – Board Oversight (2024M-94)
… and reliable accounting records were not maintained. For example, the December 31, 2022 ending bank statement … audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to … CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Agency Financial Reporting Package
… is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather data-in-process … been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. The State's … and financial reporting system under the control of OSC provides for the collection, summarization and …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewState Agencies Bulletin No. 1749.1
… Summer Session Payments Affected Employees Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2019 Effective Date(s) Beginning of Summer Session, as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Comptroller DiNapoli Releases Audits
… Program) – Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) For Medicaid recipients who are also enrolled in Medicare, Medicaid typically pays for any cost-sharing liabilities, such as Medicare deductibles, coinsurance, and copayments. The 2021 …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 2002-15
… 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a town and for maintaining a building …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Comptroller DiNapoli Releases Audits
… of Finance (DOF): Selected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30) An audit …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsNew York’s Economy and Finances in the COVID-19 Era
… updated on the State’s economy and finances. Subscribe to get the latest update. Subscribe Read Prior Editions … New York City and the balance of the State spiked upward in April 2020. At that point, and in the months immediately before, the percentages of …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Opinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 89-42
… comptroller, in this state and shall be sold or presented for redemption or payment only by such bank or trust company … in "Treasury Direct" (31 CFR 357.20[c]). An "owner" for this purpose is defined as the "individual(s) or entity … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Fort Plain Central School District - Claims Audit Process (2018M-50)
… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls … over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50