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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
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)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2021 Financial Condition Report
… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsFund Financial Data – 2022 Financial Condition Report
… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataCooperstown Central School District – Financial Management (2024M-65)
Determine whether the Cooperstown Central School District District Board of Education Board and District officials properly managed the Districts fund balance and reserves
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 … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
A new report by State Comptroller Thomas P DiNapoli highlights the challenges New Yorks higher education sector is facing including a looming enrollment cliff growing costs of attendance and rising student debt
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsComptroller DiNapoli Releases Municipal Audits
… , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and … chief to commute to and from his place of employment in New York City. Auditors also identified questionable … of the State Comptroller, including more than $850,000 in fund balance variances. Auditors also found the town could …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0State Authority Contracts on Open Book NY
… review and approve certain State authority contracts that are valued at greater than $1 million and which are awarded noncompetitively or paid in whole or part with … by the State. Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial … 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCUNY Bulletin No. CU-306
… earnings. Affected Employees Annual and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff … 2007. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated June 19, … submit General Salary Increases for all eligible employees in Pay Period 11C, paychecks dated 8/30/07, using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkTown of Florida – Town Clerk Operations (2012M-215)
… missing. We were unable to determine if this was the case or quantify additional missing moneys because the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Statement of Cash Flows
… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsComptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, only $539,496 of these funds were used. By not using unexpended surplus funds and …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… past three years. Also, the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and … provide the board with adequate monthly financial reports. In addition, the board did not have adequate procedures for … Consequently, the board did not audit and approve claims in accordance with town law for 20 of the 100 check …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from … dates for approximately 62,000 IT assets were not recorded in the IT asset inventory records Districts maintained. About …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Definitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … in a system for the fiscal year. Employer’s Average Rate Each employer has their own specific average rate. It is …
https://www.osc.ny.gov/retirement/employers/csp/definitionsOpinion 88-69
… State Constitution. March 22, 1988 Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69