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Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials did not grant the appropriate number of points to volunteers for participation in department responses nor … were made. In addition, the director had sole access to the library savings and money market bank accounts and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit corporation governed by a Board of Directors. The OTB …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller (OSC). The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … Key Findings The Board did not develop hiring policies and payroll procedures for managing the Town’s payroll process. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202State Comptroller DiNapoli Releases School Audits
… Brian Butry at 518-474-4015 or email: [email protected].ny.us . Evergreen Charter School – Employee Fingerprinting (Nassau County) The board has not established a fingerprinting …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… Bees) (Follow-Up) (2023-F-43) Honey bees are essential to the agricultural industry for the pollination services … the New York State Pollinator Protection Plan in 2016 to address the high loss of pollinators in the State. A prior … and Markets (Ag&Mkts) could strengthen its actions to combat disease and parasitic organisms within colonies by …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsOpinion 96-6
… that it affects the ability of the lendees to repay the loan. However, that fact, in and of itself, does not give …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli: Former Rhinebeck Employee Arrested for Working Side Job on Village Time, Falsifying Timesheets and Mileage
… New York State Comptroller Thomas P. DiNapoli and the New York State … office and other resources to work his various side jobs. As a result, he allegedly stole $2,697 from the Village … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-former-rhinebeck-employee-arrested-working-side-job-village-time-falsifying-timesheets-andDiNapoli Releases Bond Calendar for Second Quarter
… fixed rate bonds in April. New York City Housing Development Corporation – a bond sale of up to $7.7 million … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Allegany County) The board relied on fund balance to finance part of the town’s operations, reducing unexpended … general fund from more than $304,500 as of Jan. 1, 2009 to less than $40,500 as of Dec. 31, 2013. The supervisor and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… could not review their records because they receive State funds indirectly, through United and Empire Plan members. The …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOpinion 91-17
… RULE LAW, §10(1)(i): A county may make purchases, pursuant to the exception to competitive bidding in General Municipal Law, §103(8), … under a group purchasing program operated pursuant to Public Health Law, §2803-a, only for those county …
https://www.osc.ny.gov/legal-opinions/opinion-91-17State Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not … Although BOCES officials restricted user account access to the financial application, they did not adequately manage …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Operational Advisory No. 25
… compliance with the Data Quality guidelines in the Guide to Financial Operations Chapter III, Section 7 - Data Quality … Office of the State Comptroller (OSC) has instructed SFS to execute the transaction clean-up activities necessary to ensure SFS data complies with these standards during June …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 98-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (for Volunteer Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) VOLUNTEER FIREFIGHTERS …
https://www.osc.ny.gov/legal-opinions/opinion-98-24