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2017 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2017
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2017.xlsx2018 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2018
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2018.xlsxPension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Thomas P. DiNapoli’s office revealed the theft of public funds. Riley, 51, pleaded guilty to grand larceny in … restitution in full. “For six years, Ms. Riley treated the public’s money as her personal bank account and altered town … and the New York State Police, we were able to bring this public official to justice.” “Abuse of the public trust by …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… budgeting practices.” New York City’s collections totaled $718 million, an increase of 11.6%, or $74.5 million, over …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearLocust Valley Water District – Budgeting (2013M-179)
… operations for the period January 1, 2009, through December 31, 2012. Background The Locust Valley Water … Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179XII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.G Paying Debt Service – XII. Expenditures
… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… life of the project compared to the approved budget. Close out the remaining capital projects that are complete and …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… audit was to review internal controls over the Library’s private funds and employee leave accruals for the period of … controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and … Establish policies and procedures to ensure that private funds are reported to the New York State Education …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Comptroller DiNapoli Releases School Audits
… issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe County) Payroll calculation errors … and no proof of birthdate for 15 students. Glens Falls Common School District – Cash Management (Warren … Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is … inventories. The Board did not establish written policies and procedures for cash receipts for the senior center or the … did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated approximately $66,000 in …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Comptroller DiNapoli Releases Municipal Audits
… In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine … Auditors did not find any significant errors in how cash receipts and disbursements were recorded and … withdraw funds for payroll and processing fees. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsV.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to Account types as follows: Balance Sheet Assets/Deferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… and the Director of the Office of Management and Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, the OMB issued Circular A-89: Federal Domestic Assistance Program … awarding agencies to provide annual information to GSA and OMB on all domestic assistance programs and activities that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDiNapoli: Tax Cap Below Two Percent
… P. DiNapoli. This figure affects tax cap calculations for all counties, towns, fire districts, 44 cities and 11 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentVillage of Horseheads – Collections (2023M-169)
… of Horseheads (Village) officials properly recorded and deposited collections timely and intact. Key Findings Village officials did not properly … $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Wells – Records and Reports (2024M-59)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … records, and inadequate financial reports were provided to the Board. As a result, the Board lacked reliable records …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by New York … (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, 2023; 363 days …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16