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Comptroller DiNapoli Releases Municipal Audits
… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a Mayor …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Yonkers – Budget Review (B6-15-16)
… determined that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in … by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to borrow up to $13 … for tax certiorari settlements in the 2015-16 fiscal year. With the 2015-16 budget, the City will have exhausted …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background … is much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent … $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationAccounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsComptroller DiNapoli Releases State Audits
… Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) For the fiscal year ended March 31, 2014, net assessable expenses for the … The board made minor calculation errors in the fiscal year 2011-12 assessment, resulting in a net understatement of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bainbridge-Guilford … York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BainbridgeGuilford Central …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Village of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local … affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities and 13 villages. … applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Town of Conesus – Justice Court (2013M-140)
… duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile their bail …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Hamlin Fire Department , … York State Comptroller Thomas P DiNapoli today announced his office completed an audit of the Hamlin Fire Department …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Italian Heritage Month Reception
… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … ago. He was the first to use the Florentine vernacular in a major literary work, rather than Latin, which was …
https://www.osc.ny.gov/events/italian-heritage-month-receptionPolice Property Room Inventory (2014-MS-4)
… updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 … and procedures for controlling property. Monitor activity in the property room. Improve the inventory tracking and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… holding onto $3,650 in bail money that was over six years old. The Court is not properly reporting unresolved traffic … allocated. Transfer all bail money that is over six years old to the Village. Contact the DMV about receiving the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1King Center Charter School – Purchasing (2013M-215)
… two parent representatives. The School’s 2013-14 fiscal year budgeted operating expenses total approximately $3.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Fund Financial Data – 2023 Financial Condition Report
… is the amount of funds available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year (SFY) 2022-23, the …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataCapital – 2022 Financial Condition Report
… of the Budget projects: Capital spending to average $18.6 billion per year; and The share of non-federal capital spending financed … an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not …
https://www.osc.ny.gov/reports/finance/2022-fcr/capital