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DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and … revenue risks which may make current spending levels for essential programs and services difficult to sustain. The …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCUNY Bulletin No. CU-710
… an adjustment is needed to non-COVID-19 related overtime, ARO must be entered. Please refer to Payroll Bulletin No. … for Pay Period 4C. The Earnings Codes AJR, ARC and ARO must be reported as follows: Earnings Begin Date: Enter … date to be adjusted. Earnings Code: Enter AJR, ARC, or ARO as appropriate. Amount: Enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State Comptroller Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State … that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersHolland Patent Central School District – Access to the Student Information System (2016M-326)
… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemVillage of Alfred – Information Technology (2017M-236)
… period June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… audit was to determine whether the City adequately secured and safeguarded its computerized data for the period April 1, … The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is … total approximately $13 million. Key Findings The Council and City officials did not develop adequate information …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… The purpose of our audit was to determine whether the County procured goods and services in accordance with its … 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The County is governed by a Board of Supervisors, which is …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224City of Jamestown – Financial Condition (2016M-298)
… audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… year are approximately $8.4 million, funded primarily with real property taxes and State aid. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsJericho Water District – Water Use Charges (2013M-395)
… water usage charges in an accurate and timely manner for the period January 1, 2012 through September 30, 2013. … governs the District. The District’s total revenue for the 2012 fiscal year was approximately $9.5 million, … District policies and properly authorized by a designated official. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
Town of Kortright Financial Management 2016M397
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Tuxedo – Financial Operations (2014M-284)
… were complete and did not properly account for justice court revenue. The bookkeeper has the ability to perform all … appropriate monthly financial information to the Board to help it manage Town finances and evaluate financial … condition. Review previous accounting for justice court revenues and make any necessary adjustments. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Olean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Town of Red Hook - Financial Condition (2018M-171)
… to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will … policy to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Davenport - Transparency (2018M-85)
… Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain … information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85