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East Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of … experienced both planned and unplanned operating deficits in its general fund over the last two fiscal years. These …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Saranac Central School District – Tuition Billing and Collections (2023M-90)
… enrolled at the District. Maintain a receivable control account in the District’s accounting records to ensure that … enrolled at the District. Maintain a receivable control account in the District’s accounting records for nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether … aid and revenue from the sale of food to students and employees. Key Findings The majority of the costs of … multiple factors in order to move towards the meals per labor hour (MPLH) industry standards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Opinion 89-32
… county treasurer must receive and be the custodian of all money belonging to the county or in which the county has an …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Comptroller DiNapoli Releases School Audits
… million of fund balance to help finance the budget each year, however, none of it was needed because district officials overestimated appropriations each year by an average of $2.7 million, or 4 percent. When unused … tax levy by nearly 14 percent from 2012-13 through 2015-16. West Babylon Union Free School District – School Lunch …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… attempt to determine whether the System promotes time and cost savings for agencies despite these savings being a …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Square …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsOpinion 90-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (payment out of money … purpose ( Travelers' Ins. Co. v Louis Padula Co. , 224 NY 397, reh den 225 NY 638; Anderson v Board of Education of …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 98-24
… the services of such a volunteer firefighter. Section 30 of the VFBL sets forth a statutory scheme with respect to … payment of benefits under the VFBL. In general, section 30 provides that the "home area" of the firefighter at the … VFBL benefits (see Volunteer Firefighters' Benefit Law, §30[1-6]). Thus, for example, if at the time of injury, a …
https://www.osc.ny.gov/legal-opinions/opinion-98-24State Agencies Bulletin No. 1863
… PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require withholding and Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… paycheck advice or pay stub as a “Taxable Expense” (Earnings Code TXE). The final transfer of taxable travel … their employees to accelerate the submission of Expense Reports to SFS so that these are received, audited, and paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … they conducted an annual income recertification for eight of the 10 tenants reviewed. Oneida County Department of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Franklin County – Fiscal Stress (2013M-252)
… 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by the County Legislature which is composed of seven members, one of whom also serves as the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… have not addressed the intended use of these excess funds and have not reviewed water rates to assess their …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the … The Library does not have a policy that describes when it is appropriate to provide meals or refreshments at Library …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Parkland Alienation (2014-MS-5)
… letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … , North Hempstead [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5