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Cooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt …
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)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … Information on three categories of State authority contracts is displayed on Open Book NY …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
… issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In … New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, of which … schools. "Local governments receive much-needed federal aid that supports our schools, fixes our roads and keeps our …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … for out-of-state travel and local meals on the district’s credit cards totaling $26,809. Town of Rosendale – Financial …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement … of active members to determine annual contribution rates. Normal Annual Contribution The normal contribution is an … total normal contributions by the total billable salary from all participating employers in a system for the fiscal …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases School Audits
… School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement … School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union Free …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, … town within which the village is located also contracts for services with the same volunteer ambulance service. …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… to. We will continue to aggressively investigate any case involving public corruption and those who take advantage … the work of the State Police members assigned to this case, the Comptroller’s Office, and the Essex County District … worked including $2,816 for overlapping time. Moran is no longer employed by the Ambulance Squad or Essex County …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kAnnual Employer Contributions – Employer Contributions and Rates
… Years’ Adjustments page ) ; and The employer contribution rates for the retirement plans and optional benefits you offer. Employer Contribution Rates for ERS Retirement Plans Employer Contribution Rates for PFRS Retirement Plans When Rates Are Issued and …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsReporting Member Contributions – Enhanced Reporting
… Section 414(h) of the Internal Revenue Code (IRC). Federal income tax on these contributions is deferred until they are … Security purposes, subject to New York State and local income tax, credited to the member’s account and accrue … Contributions are not reportable as wages for federal income tax purposes. Contributions are reportable wages for …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsComptroller DiNapoli Releases School Audits
… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Canaseraga … and procedures governing cafeteria cash receipts. As a result, the district still uses only one cash drawer and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Examples from GASB Statement 34 - Statement of Cash Flows
… Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. The Board of Fire Commissioners … for the two existing firehouses. When the new firehouse construction is complete, the two existing firehouses will be … it appears that the increase was intended to subsidize the construction of the new firehouse that will be privately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… and procedures to define who can access the system and the methods to gain access. Locate physical components of the IT …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301IT Asset Management (2022-MS-2)
… District [pdf] , Phoenix Central School District [pdf] , Pine Bush Central School District [pdf] , Randolph Central … the IT asset inventory records Districts maintained. About 4,400 inventoried IT assets had missing or duplicated serial numbers and approximately 4,800 IT assets were missing locations or employees assigned. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2CUNY Bulletin No. CU-306
… employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner Background Pursuant to the 2003-2007 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-york