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Gowanda Central School District – Financial Management (2016M-368)
… the amount of unrestricted fund balance and use excess funds to benefit residents. Review all reserves to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… New York State Comptroller Thomas P. DiNapoli issued the following statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … Texas, this scourge knows no geographic boundaries. The gun control bills signed into law by Governor Hochul …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would … $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational … project operating and capital needs and financing sources for a minimum three-to five-year period. Review water and …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… governmental administration in the Second Degree for destroying Town records. In December 2020, the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell … which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35SUNY Bulletin No. SU-302
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new … Fund and must include the earnings code and payment amount. The roster must be forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesCUNY Bulletin No. CU-580
… Supervisor of Mechanics $59.55 Effective Date(s) Increases can be submitted in Pay Period 25C (Institution), paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As … accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … wrongdoers responsible. I thank District Attorney Sedita for prosecuting this case.” DiNapoli’s auditors and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and … operations of the school lunch fund. The Board has not adopted a formal budget process. Business Administrators …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period … records to ensure that all collections are deposited in a timely manner and intact. Maintain accurate and complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… receive written financial reports or review bank and investment statements and canceled check images. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Suffern – Budget Review (B8-15-13)
… a 16 percent property tax increase to finance the general fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of approximately $2.4 million in the general …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13State Comptroller DiNapoli Releases Municipal Audits
… is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… must submit an AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, … and Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash advance reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementVillage of Woodridge – Financial Condition (2013M-172)
… Board properly managed the Village’s financial condition for the period August 1, 2011, to April 2, 2013. Background … the Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172