Search
Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for … time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a … statement or sufficient detail for the central treasurer to determine if all receipts collected were submitted to the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Holland Central School District – Financial Management (2015M-58)
… and Sheldon in Wyoming County. The District is governed by the Board of Education, which is composed of seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
Cooperstown Central School District School Lunch Fund Financial Condition 2016M86
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… $93 million. Key Findings The District did not have any written procedures outlining how user access rights …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userState Comptroller DiNapoli Statement on 2025 State of the City Address
… than a year ago, enabling the initiatives proposed today to make the city more affordable for working-class New … “The new proposals must be carefully managed and monitored to ensure they benefit the New Yorkers they are meant to serve and be sustainably funded and efficiently delivered. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Comptroller DiNapoli Releases Municipal & School Audits
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an annual report. The treasurer did not: … period and officials increased the risk that employees may have been paid for unnecessary overtime. Auditors reviewed …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Contamination of State Armories (2019-S-50) Auditors found public access has continued at four armories that contain … four armories disclosed the excess lead levels to the public. Three are allowing public access through non-military use agreements that …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0VI.1.A Budgetary Chartstrings – VI. Budgets
… SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page … ledger set-up and processing. SFS implemented multiple BUs to support the State as a whole, and defined each entity’s … access the complete list of Fund codes in the SFS. Ranges have been assigned by Fund type. Unlike other chartfields, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… pocketed her deceased mother's pension totaling $60,285 to pay cellphone bills, a car loan, insurance and utility … Rose kept her deceased mother's bank account open in order to collect her mother's pension payments. "Ms. Rose thought … pension," State Comptroller DiNapoli said. "Now, due to my partnership with District Attorney Scarpino, she is …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency , Village of Kaser , … accurate and complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… of the Department’s bank accounts. Numerous vendor payments reviewed had deficiencies, including payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit after July 1, … between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible … received for military duty; and An annuity purchased by any voluntary contributions (and the interest earned) you …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … by adding specific language specifying who is responsible for approving bills for payment and reviewing the treasurer’s work. Town of Rush …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… city faces challenges in the future as outyear budget gaps have grown and projected savings from the PEG will not be … additional fiscal uncertainty for the city, which will have to be remedied in the city’s adopted budget expected in …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetGovernment-Wide Financial Data – 2022 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataTaxes – 2023 Financial Condition Report
… Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax … (PIT) collections declined by 16.8 percent due, in part, to financial market volatility during 2022 which resulted in … increase in Consumption and Use Taxes was due, in part, to continued inflation partially offset by the impact of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … District officials paid 27 invoices totaling $83,370 for purchases without obtaining any type of competition. The … were not always supported with adequate documentation. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ashford , Town of Busti , Genesee County , Nanticoke … County – Purchasing (2015M-241) The Legislature did not award highway material and supply bids to the lowest …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1