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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District District Board of Education Board and District officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Locke – Financial Condition (2020M-111)
… 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Islip Fire District – Financial Condition (2020M-25)
… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Village of Greene – Investment Program (2023M-112)
… investment program - legality, safety, liquidity and yield - when investing available funds. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the District’s budget process for the period … reserves and the Board applied operating surplus funds to its reserves, which was not included in the budget. Key … reasonableness and accumulate only those funds necessary to fund planned purchases. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Greenville Fire District #1 – Board Oversight (2014M-376)
… 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a district corporation of the State, … Greenville Fire District 1 Board Oversight 2014M376 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376DiNapoli: Environmental Facilities Corporation Faces Significant Funding Backlog for Essential Water Infrastructure Projects
… for over 2,000 essential local water infrastructure projects totaling more than $23.7 billion since 1990, but the … estimated capital improvement needs for water and sewer projects far exceeds this amount, and tens of billions of dollars in local projects remain in the pipeline, according to a report by …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-environmental-facilities-corporation-faces-significant-funding-backlog-essential-waterDiNapoli: Money Earmarked for Highway and Bridge Infrastructure Siphoned Off
… state fiscal year (SFY) 2012-13 and SFY 2020-21 from $665 million to $594 million, a decrease of nearly 11%. In SFY … by SFY 2001-02. DHBTF spending in SFY 2020-21 totaled $3.46 billion. Of this total, just 17.2% was used for capital … to SFY 2012-13, receipts from taxes and fees were down 15.1% in 2020-21, and General Fund transfers were up 51.4%. This …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-money-earmarked-highway-and-bridge-infrastructure-siphoned-offDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Tax receipts for the first nine months of State Fiscal Year (SFY) 2021-22 … the ongoing COVID-19 surge, economic risks, and the need for continuing financial support for those still struggling to find their footing. Also, … Tax receipts for the first nine months of State Fiscal Year SFY 202122 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment voucher regardless of whether the grant … See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide for further information. … There are two main reasons for processing refunds in AP: When the refund relates to a contract payment, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsAwarding and Oversight of Statewide Interoperable Communications Grants
… and distributed based on total score, highest to lowest; Round 3 eligibility was limited to counties that applied but … did not receive any funding in the previous rounds. For Round 5, the Division determined awards using a formula-based system. In Round 5 of funding, issued in March 2017 and totaling $45 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsState Comptroller DiNapoli Releases School District Audits
… to surplus fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced that American Electric Power … and plans to add renewable energy, energy efficiency, and grid modernization initiatives, those emissions reduction … resources and advanced technologies to make its power grid more efficient and decentralized. In its American …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… DiNapoli said. “Through solid investment returns, prudent management and a diverse portfolio we have kept the state … 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. The state pension fund’s average rate …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredComptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … and reliable accounting records. Rockland County – Sale of Estate Real Property The Office of Public … did not always get a professional appraisal for estate houses before listing them for sale. Town of Smithville - …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… . Regulations 31 CFR Part 205 can be accessed at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaOversight of the Farm-to-School Program
… of Agriculture and Markets (Department) is to promote the State’s agriculture and its high-quality and diverse … agricultural environmental stewardship; and safeguard the State’s food supply, land, and livestock. New York’s … well as a lack of policies and procedures to guide staff on Program monitoring. We reviewed 21 (of 45) Program …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-program