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Fund Financial Data – 2021 Financial Condition Report

… pay current obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be … funds include the General Fund, the Federal Special Revenue Fund, the General Debt Service Fund and all nonmajor …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Fund Financial Data – 2022 Financial Condition Report

… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Town of Pleasant Valley – Financial Management (2024M-158)

… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

Cooperstown Central School District – Financial Management (2024M-65)

… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit.  Improperly held $500,000 in a debt …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Gowanda Central School District – Financial Management (2024M-104)

… of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

Comptroller DiNapoli Releases Municipal Audits

… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Schuyler Heights Fire District … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The last annual financial report that was filed with the Office of the State Comptroller was for the 2010 fiscal year, …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

CUNY Bulletin No. CU-306

… are contained in a memorandum from Carmelo Batista, Jr. dated June 19, 2007. Effective Date Salary and shift …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-york

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… for cash receipts and disbursements, claims processing or information technology. The Board has not adequately segregated the Treasurer’s duties or implemented mitigating controls. The District entered into … not perform a cost-benefit analysis of this transaction or determine if the rental price was at fair market value. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

State Comptroller DiNapoli Releases Municipal Audits

… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … noted when checks cleared. The court also did not use the Traffic Safety Law Enforcement and Disposition database to … fund from $31,503 to $3,521 (89 percent). Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0

State Authority Contracts on Open Book NY

… Information on three categories of State authority contracts is displayed on Open Book NY.  Approved Eligible Contracts Filed Exempt Contracts Filed Eligible Contracts Approved Eligible State Authority Contracts Under the Public Authorities Reform … Information on three categories of State authority contracts is displayed on Open Book NY …

https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny

Comptroller DiNapoli Releases Municipal Audits

… – Budget Review (Orange County) The city continues to rely on one-time revenue from the sale of real property which, if …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0

IT Asset Management (2022-MS-2)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

Opinion 88-69

… provided and financed on a town-wide basis (1980 Opns St Comp No. 80-85, unreported), town residents who also reside … or additional services, beyond the services already required under the town's contract. Otherwise, the village … would be paying under its contract for services already required to be provided to its residents under the town's …

https://www.osc.ny.gov/legal-opinions/opinion-88-69

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of … P DiNapoli today announced his office completed audits of the Alexandria Central School District Lyons Central School …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2

Definitions – Contribution Stabilization Program

… Look up definitions for terms used in the NYSLRS Contribution Stabilization Program …

https://www.osc.ny.gov/retirement/employers/csp/definitions

Reporting Member Contributions – Enhanced Reporting

… returning overpaid contributions after one year. Federal Tax Treatment of Member Contributions For tax purposes, member contributions are treated as employer … 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributions

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Comptroller DiNapoli Releases School Audits

… announced his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville Central … announced his office completed audits of the Canaseraga Central School District Hoosic Valley Central School District …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… and Town Justice as required. The Highway Superintendent does not maintain inventory records that collectively show …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Town of Florida – Town Clerk Operations (2012M-215)

… We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified that the … that were not accounted for and additional moneys missing. We were unable to determine if this was the case or quantify additional missing moneys because the records were so poorly maintained. …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215