Search
Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Village of Dering Harbor – Board Oversight (2020M-29)
… that budget line items are not overspent and the Board can take corrective action if necessary. Village officials … of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comment on an …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Gates-Chili Central School District - Financial Management (2019M-53)
… taxes by $2.6 million over the last three years despite having sufficient funds to finance the District’s increased … and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Medicaid Program: Medicaid Payments for … BlueCross BlueShield (Empire): Controls over Payments for Special Items (2016-S-57) In response to prior audits, Empire … special items. Nonetheless, auditors concluded that Empire needs to further enhance its reviews of special item payments …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 99-13
… unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the permitted activity, … Whether a town may impose a higher building permit fee for structures that would have no heat and are …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Comptroller DiNapoli Releases Municipal Audits
… , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … making payment on the claims creates a deficiency in the district’s internal controls over claims processing. … The treasurer does not maintain running cash balances in the check book registers, maintain accounting records with …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … Consistently overestimated general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds …
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)
… operating surpluses totaling $5.1 million and $1.2 million, respectively. Appropriated fund balance to offset … in unrestricted fund balances totaling $4.5 million and $2.4 million in the general and highway funds, respectively, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Comptroller DiNapoli Releases Municipal Audits
… control spending during the year. Town of Schaghticoke – Water Operations (Rensselaer County) Duties related to … not adequately segregated. The board also did not approve water billings and customer account adjustments, and did not … personal, private and sensitive information based on its level of sensitivity and the potential impact should that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… budget status reports throughout the year, but did not address negative balances in budget line items. Therefore, … provide additional oversight as a compensating control to address the weaknesses associated with properly accounting … budget overexpenditures and conduct a thorough audit of claims prior to payment. The Justices should ensure that the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Sinclairville – Water Operations (2014M-362)
… not established policies for billing and collecting water rents, determining estimated bills or approving and applying …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2022 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTravel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be … and include sufficient information for the auditing body or official to determine whether it represents a lawful and … Once an employee has returned from his or her travel an itemized claim or voucher must be submitted …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsMandatory Service Credit Purchase Payments – Enhanced Reporting
… Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction amount. The page also … balance once there are six or fewer outstanding payments left. To access the Loan/SCP Deduction page and view …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsTown of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire district commissioner who is also a salaried employee of a firm doing business with the district would have a prohibited conflict of interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… himself or herself from discussions, and abstain from voting, on matters pertaining to the compensation, and other … member recuse himself from discussions, and abstain from voting, on matters pertaining to the compensation, and other …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4