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Justice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in our Invoice … justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programSagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … established a formal multiyear financial or capital plan to help ensure that these excess funds are properly used to benefit District residents. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Pavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings … or other identified analysis and use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Smithtown Central School District – Capital Projects (2016M-202)
… the District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in … compared to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202XII.8.C Payment Intercepts – XII. Expenditures
… and when requested by the Business Unit, the Office of the State Comptroller (OSC) has the ability to offset payments … the Business Unit must send a letter to: Office of the State Comptroller Director, Bureau of State Expenditures 110 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsAndes Central School District – Financial Management (2013M-250)
… financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School District (District) is located in Delaware County. The District is governed by a … because the District consistently spent less than what was budgeted. Although District officials used $205,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Penn Yan – Water Operations (2013M-104)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background The Village of Penn Yan is … did not receive or review sufficient financial information to appropriately monitor water financial operations. Our …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the … for the 2014-15 fiscal year were approximately $25 million. Key Findings Over the last four years, District … very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14IX.7.F M-Year Legislation – IX. Federal Grants
… from September 30, 2015). OSC strongly recommends that state agencies make every effort to disburse and/or adjust …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… fringe benefit and indirect costs are permissible charges to federal grants. At the beginning of each fiscal year, the … which, once approved at the agency level, will be routed to DOB for further review and final approval. An automated … no longer use quarterly agency billings and AP vouchers to record FBIC transactions. Instead, the new process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsRome City School District – Multiyear Planning (2021M-144)
… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144State Comptroller DiNapoli Releases School District Audits
… acceptable computer use policy. As a result, five of the six online banking users were allowed to access … for. District officials did not provide adequate oversight of extra-classroom activity and admission event collections. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… planning for the period January 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second … estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterSchoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Chittenango Central School District – Financial Management (2016M-294)
… 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and … operates four schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. … limit. District officials were unable to demonstrate why $4.2 million in fund balance should be restricted in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294