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Gowanda Central School District – Financial Management (2024M-104)
… resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing … not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a … of fund balance that artificially reduces the amount of surplus fund balance subject to the statutory limit and does …
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)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Comptroller DiNapoli Releases School Audits
… saved over $21,000 by purchasing milk through a different vendor. Salem Central School District – Purchasing … to be competitively bid. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-306
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
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
… operations. In today's political climate, it's important for New Yorkers to get a sense of how much funding is at … federal aid as a share of total revenue was the highest for counties (11.2 percent), followed by New York City (10.1 … on each county, city, town, village and school district for 2015 is available through a new, interactive feature on …
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)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … may limit the District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, … of the District by not agreeing to any further lease increases without detailed justifications for the amounts …
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
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Authority Contracts on Open Book NY
… review and approve certain State authority contracts that are valued at greater than $1 million and which are awarded noncompetitively or paid in whole or part with … by the State. Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask … No. 80-85, unreported), town residents who also reside in a village within the town are paying for and entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Definitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined annually by NYSLRS’ … benefits based on the actuarial assumptions recommended in the Annual Report to the Comptroller on Actuarial … rate. The average rate ratio is capped at 100 percent so the employer’s graded rate cannot exceed the System graded …
https://www.osc.ny.gov/retirement/employers/csp/definitionsReporting Member Contributions – Enhanced Reporting
… information that may affect your present or future payroll processing for Section 414(h): Contributions are not …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville …
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)
… of all Town officers and employees who receive or disburse money. Maintain inventory records that identify the beginning …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsState Comptroller DiNapoli Releases Audits
… two requirements were found to be not applicable. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits