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Chittenango Central School District – Financial Management (2016M-294)
… Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … balance and reserve funds that are not needed and not used to fund District operations. Update the fund balance policy to require compliance with statutory limits. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 … Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Livingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial … County is located in central New York and has a population of approximately 65,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialDiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by State … local collections totaled $1.78 billion, up $66.4 million from the same time last year. “Local sales tax growth … in New York state increased by 39 in May compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… to serve 108 months (nine years) in federal prison, plus three years of probation and pay $9.7 million in … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 amount … the two existing firehouses will be sold. However, the rent amount will remain at $30,000 per year. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… The Chairman of the Legislature is the County’s Chief Executive Officer; however, the Legislature appoints a … Findings The County entered into an improper contract for security services with Watkins Glen International (WGI), a … As a result, no taxes are reported or withheld, and no information is reported to the State retirement systems. We …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of … not properly limited users’ access within the computerized payroll systems and have not generated and reviewed change …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background Southside Academy … affairs could be improved. The Board contracted with NHA to be responsible for the administration, operation and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document that the Board … performed an appropriate cost analysis of the selected site or alternative sites. Consequently, the School agreed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly … of the contract, or if his compensation from the firm was directly affected by the firm’s relationship with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Comptroller DiNapoli Releases Municipal Audits
… Breesport Volunteer Fire Company, Inc. – Financial Activities … financial condition. City of Norwich – Emergency Medical Services (EMS) Billing (2019M-112) The EMS Department did not … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion … from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, following …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023DiNapoli Applauds as Exxon Finally Agrees to Protect LGBT Rights
… federal contractor Executive Order forced Exxon to do what they have long refused to do – enact articulated protections … corporations, but at the end of the day it's just one company and there's a lot of work to do to ensure freedom …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-applauds-exxon-finally-agrees-protect-lgbt-rightsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Appropriated transfers move monies originally deposited in one fund to another fund. Operating transfers are authorized … funds involved. An appropriated transfer moves monies from one fund to another by charging an appropriation containing … field.For ease of reconciliation, transfer amounts from one fund to multiple funds should be completed as separate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers