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Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … of sale system. Although individual passwords are required to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales reports that are not approved by the cafeteria …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases Audits
… state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsOpinion 88-69
… in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with which the …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Taxes and Interest
… interest bearing such as bank accounts, utility refunds and certain court funds. Interest is paid for a period of … rate is set by the New York State Department of Tax and Finance and is updated quarterly. Claims involving securities, such …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, … communities,” DiNapoli said. “Sales tax growth slowed in 2024, and many counties and cities even experienced declines. … times.” Although annual growth in local collections in 2024 dipped below pre-pandemic lows, quarterly year-over year …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Town of Chester – Time and Attendance Records (2017M-287)
… implemented adequate policies and procedures over employee time and attendance and leave records for the period January … October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Clinton County - Separation Payments (2018M-44)
… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections … tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Leaves of Absence – Police and Fire Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1512/leaves-absenceLeaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)
… full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. … Compensation Tier 1 members will usually receive up to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members may be able to receive service credit for some or …
https://www.osc.ny.gov/retirement/publications/1511/leaves-absenceFlanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were properly processed … be assured that it reviews and approves all claims prior to payment. Key Recommendation Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199McLean Fire District - Financial Operations (2017M-296)
… a voucher system to ensure Board approval. We commend them for taking prompt corrective action. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Buffalo United Charter School - Financial Management (2018M-197)
… report - pdf] Audit Objective Determine whether the Board ensured School funds are used in the most effective and … is responsible for the general management and control of the School’s finances. The Board did not have control over …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Leaves of Absence – Career Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1642/leaves-absenceLeaves of Absence – New Career Plan
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1515/leaves-absenceLeaves of Absence – Non-Contributory Plan with Guaranteed Benefits
… to one year of service credit per accident for time spent on Workers’ Compensation leave. Tier 2, 3, 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1513/leaves-absenceTuckahoe Common School District - Financial Condition (2018M-191)
… officials ensured that fund balance and restricted funds were reasonable. Key Findings District officials: … officials ensured that fund balance and restricted funds were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financial