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Gowanda Central School District – Financial Management (2024M-104)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s … Determine whether the Gowanda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Pleasant Valley – Financial Management (2024M-158)
… and reserve policies. Town officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Comptroller DiNapoli Releases School Audits
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. Rotterdam-Mohonasen … (Albany County) The District Treasurer did not account for health insurance benefits provided to cafeteria employees in …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-306
… to the 2003-2007 Memorandum of Agreement between the City University of New York (CUNY) and NYSNA which calls for General Salary and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkDiNapoli Report Highlights Local Government Reliance on Federal Aid
… how much funding is at stake and what programs might be at risk." In areas outside New York City, counties received $2.6 … interactive feature on DiNapoli's website. Generally, the type of federal aid New York's local governments received in …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … that the payment for at least the first two years of the lease doubled the cost for the same space, it is questionable … District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the … is being spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board … announced his office completed audits of the East Meadow Public Library Town of Erwin Town of New Hartford and the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Authority Contracts on Open Book NY
… 2009 , the Comptroller is authorized , at his discretion, to review and approve certain State authority contracts that … Book New York. By comparison, the Comptroller is required to review and approve all State agency contracts, generally … contracts are reported on Open Book New York in comparison to State agency contracts. In addition, Open Book is unable …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Burke , Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… [read complete report – pdf] We also released 20 letter reports to the following … School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East … not inventory all IT assets or conduct annual inventories. Seventeen Districts could not locate all IT assets. Eight …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Opinion 88-69
… entity with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private … same volunteer ambulance service. General Municipal Law, §122-b authorizes any county, city, town or village, acting … of such illness or injury. Therefore, since section 122-b authorizes both towns and villages to contract for …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller 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-2Definitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … in a system for the fiscal year. Employer’s Average Rate Each employer has their own specific average rate. It is …
https://www.osc.ny.gov/retirement/employers/csp/definitionsReporting Member Contributions – Enhanced Reporting
… employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS employees … contributions are treated as employer contributions under Section 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-contributionsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Canaseraga Central School District , Hoosic Valley … the Washingtonville Central School District . "In an era of limited resources and increased accountability, it’s … is no documentation indicating who is using the point of sale system. Although individual passwords are required to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and recorded usage determined that the Town is unable to account for approximately 2,510 gallons of fuel valued at …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Florida – Town Clerk Operations (2012M-215)
… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately 2,700. The Town Board, which … secured in a locked vault or other locked storage medium and should ensure access to collections is limited. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, … The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an … five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Examples 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 … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows