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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the …
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)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected … by law) or to other reserves established and maintained in compliance with relevant statutes. Develop and adopt …
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)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the … the District maintains a retirement contribution reserve, it budgeted for retirement costs in the general fund and …
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)
… appropriations have not been aligned with historical or actual needs of the District, resulting in an unnecessary … realistic budgets that are consistent with the District’s actual revenues and expenditures to avoid raising more real …
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)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools …
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)
… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Alexandria Central School District – Financial Condition (2016M-5)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $12.4 … The Board continually overestimated appropriations for the last three years. Although the Board appropriated …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … 21, 2014. Background The Groton Central School District is located in the Towns of Dryden, Groton and Lansing in … Locke and Summerhill in Cayuga County. The District, which is governed by an elected six-member Board of Education, …
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)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
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
… been no activity (SFS amendment transactions or payments) for one year. No open purchase orders (encumbrances) are … close eligible contracts. It is considered a best practice for State agencies to close purchase orders associated with … applicable (see Section 11.E - Retainage of this Chapter, for additional information). In addition, State agencies may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTown of Columbus – Budget Development Practices (2012M-225)
… Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Investment Advisory Committee
… The Investment Advisory Committee is appointed by the Comptroller pursuant to Section 423 of the New York … on the proposed asset allocation plan developed by the Chief Investment Officer after the completion of an … Enterprise Asset Management … The committee appointed by the Comptroller advises the Comptroller on general …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … $355,000 of unrestricted fund balance to fund operations, it had operating surpluses totaling almost $416,000, causing …
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
… Agencies must forward all checks, money orders, etc. and a printout of the SFS Regular Deposit screen, showing … of the cash deposit and a justification as to why there is no alternative. Cash deposits received by Treasury without … printout together, or in the case of multiple checks, to fold the printout around the checks. Multiple deposits can be …
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
… The Fund reached GHG agreements with HVAC company Carrier Global Corp., pizza maker Papa John’s International Inc., … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
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
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Submitting Your Payment – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentComptroller DiNapoli Releases Municipal Audits
… – Financial Management (Allegany County) The board relied on fund balance to finance part of the town’s operations, … Activities (Erie County) The supervisor relied on a certified public accounting firm to maintain town … finance yearly appropriations. The adopted budget relies on a 16 percent property tax increase to finance the general …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the town and … “I thank District Attorney Finnell and the State Police for their ongoing partnership in combatting public … Mui, the State Comptroller and the New York State Police for their hard work on this investigation.” New York State …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-funds