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Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
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
… robust higher education sector that attracts students and investment to our colleges and universities, which benefits … Degrees and Return on Investment Outcomes related to earning a degree, including salaries upon graduation, are … to spur applications and enrollment, addressing costs and financial aid gaps, and considering partnerships to keep up …
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
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … city officials did not compare processed payroll registers to the approved time records. Auditors also found that time … reviewed or approved by the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the … mitigating controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay … be sold. However, the rent amount will remain at $30,000 per year. The Board did not perform a cost-benefit analysis …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Authority Contracts on Open Book NY
… 2009 , the Comptroller is authorized , at his discretion, to review and approve certain State authority contracts that … Book New York. By comparison, the Comptroller is required to review and approve all State agency contracts, generally … contracts are reported on Open Book New York in comparison to State agency contracts. In addition, Open Book is unable …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. Background The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Comptroller DiNapoli Releases Municipal Audits
… Burke , Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and … heating fuel purchases. Town of Deerpark – Budget Review (Orange County) The significant revenue and expenditure …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of these were also …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Definitions – Contribution Stabilization Program
… total bill, excluding payments for group term life insurance, deficiencies, previous amortizations, incentive … rate that does not include employer Group Term Life Insurance (GTLI) owed that fiscal year. Employer’s Graded …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … district officials have not adequately analyzed reserves to determine if they were established and funded properly and … the procurement policy when purchases were not subject to competitive bidding requirements. As a result, purchases …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Town 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-inventoryTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is … the Board did not have accurate information with which to base its financial decisions and, ultimately, did not …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … of sale system. Although individual passwords are required to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales reports that are not approved by the cafeteria …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Examples from GASB Statement 34 - Statement of Cash Flows
… $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) Internal activity - payments to other funds (1,296,768) (1,296,768) Claims paid …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsOpinion 88-69
… town or village, acting either individually or jointly, to contract for the provision of emergency medical services, … persons found within the boundaries of the municipality to a place for treatment of such illness or injury. … since section 122-b authorizes both towns and villages to contract for ambulance services, it is our opinion that a …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134