Search

Town of Bennington - Financial Management (2019M-249)

… written multiyear financial and capital plans to help guide the budget development process or establish reserve funds to help finance future capital needs. Key Recommendations Review budget to actual reports and past trends to develop budgets based on …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Genesee Valley Central School District - Financial Management (2019M-231)

… appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

About this Report – 2021 Financial Condition Report

… This report provides citizens with an overview of the … affecting the State. This report fills an information need not met by the traditional, more detailed financial … by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace …

https://www.osc.ny.gov/reports/finance/2021-fcr/about-report

2020 Financial Condition Report – 2020 Financial Condition Report

… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic expansion continued to generate overall job growth through most of the fiscal … significantly impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 …

https://www.osc.ny.gov/reports/finance/2020-fcr

Alexander Central School District – Financial Management (2020M-64)

… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Wynantskill Union Free School District – Purchasing (2022M-85)

… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

State Comptroller DiNapoli Statement on 2025 State of the City Address

… and having a substantial rainy-day fund will help the city weather any future storms. We’ll be monitoring the proposals …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

Town 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-p1-24-22

CUNY Bulletin No. CU-289

… Purpose To provide agencies with information for the manual … Nurse (hourly) or Nurse Practitioner Background Pursuant to the 2003-2007 Memorandum of Agreement (MOA) between the … 25C, paychecks dated 3/15/07 Contract Provisions Pursuant to the 2003-2007 MOA between CUNY and NYSNA providing for the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employees

Special 25-Year Plan for Nassau County Probation Department Peace Officers (Sections 89-s and 603(o))

… Information for members about 25 year plan for Nassau County peace officers who serve in the Nassau County Probation Dept …

https://www.osc.ny.gov/retirement/publications/special-25-year-plan-nassau-county-probation-department-peace-officers-sections-89-s-and-603o

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221

Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations Ensure … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242

Fort Plain Central School District - Claims Audit Process (2018M-50)

… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the District’s well designed system of internal controls … over claims processing, we performed limited testing to determine if these procedures were being followed …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… renewal forms, income support and military records) to verify eligibility. Key Recommendations The Assessor … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

Mount Pleasant Central School District – Financial Condition (2015M-82)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … adequately monitored the District’s financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take necessary action to maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… that the signature of the State official executing the agreement be acknowledged. Any contracts or amendments … acknowledgment will be returned to the contracting agency. Guide to Financial Operations REV. 03/27/2015 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signature

Rockland County Community College - Employee Benefits (2020M-5)

… The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid health insurance buyouts totaling $81,189, 16 were inaccurate, for a … net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the County to ensure they are billed …

https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5

State Comptroller DiNapoli Releases Municipal Audits

… The town's accounting records did not include a part-town (PT) general fund. General fund PT revenues and expenditures were not properly allocated. As …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-audits