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Comptroller DiNapoli Releases School Audits
… his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica City School District . “In an era of limited resources and … his office completed audits of the Ausable Valley Central School District Frontier Central School District and the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… oversight of water district financial operations and IT controls for the period January 1, 2015 through April … The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The … Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Livonia – Board Oversight and Information Technology (2014M-221)
… 1, 2012 through April 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Gowanda – Procurement (2013M-175)
Village of Gowanda Procurement 2013M175
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Richland Fire District – Board Oversight (2016M-374)
… insurance policies written on property by out-of-state insurers. General fund budgeted appropriations for 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31State Comptroller DiNapoli Releases School District Audits
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
New York State Comptroller Thomas P DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of Greenville Highway Department
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIX.7.D Cost Allocation – IX. Federal Grants
… expenditure being allocated can reasonably be assignable to such cost objective in accordance with relative benefits … XIX, Section 6.A - Cost Allocation of this Guide. Guide to Financial Operations REV. 03/01/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationII.3.C Budget Execution – II. New York State Financial Accounting
… Budget certificates, which are represented by Budget Journals within the Statewide Financial System (SFS), specify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… State Finance Law. The State Comptroller’s responsibility for prescribing methods of accounting are provided in Article … of the Executive Budget State Comptrollers responsibility for prescribing methods of accounting New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli Statement on Charges Against Former Delhi Village Clerk
New York State Comptroller Thomas P DiNapoli released the following statement today regarding criminal charges filed against a former Delhi village clerk for theft of public funds
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkAccounts Payable Advisory No. 40
… been added, with the following information: In order to account for payments properly, Business Units must always use …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionAccounts Payable Advisory No. 48
… Subject: Paying a Single Payment Vendor Reference: Guide to Financial Operations (GFO), Chapter XII, Section 6.D – … property and expedites the claim process. See the Guide to Financial Operations , XII.6.D for more detail. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorTown of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2014 through September 28, 2017. Background The Town of Sheldon is located in Wyoming County and has a population … Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Village of Fort Johnson – Claims Processing (2016M-324)
… is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is governed … properly supported, for legitimate Village purposes and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Chappaqua Central School District – Financial Condition (2015M-193)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a … Village of Voorheesville Claims Processing 2014M135 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… year totaled $686,730. Key Finding Village officials do not adequately monitor water operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… to employees and elected officials. However, of the 100 total individuals we tested (91 selected employees and …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9