Search
Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … funds of only $2,598. The Board does not receive monthly budget status reports or cash balances to monitor the Town’s … in succeeding years’ budgets. Provide the Board with budget status reports and reconciled cash balances on a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesSouth Otselic Fire District – Financial Activities (2022M-169)
… not complete mandatory fiscal oversight training . As a result, the Board did not: Ensure the Secretary-Treasurer … update documents (AUDs) for fiscal years 2019 through 2021 . As of September 7, 2022 the reports were between 189 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… soliciting competition or entering into written contracts with them. The Board designated a financial advisor to act as … to fund operating expenses, which is not in compliance with the law. The Board has not adopted an online banking … trust document, engage an actuary and enter into contracts with each service provider for the LOSAP. Enter into a new …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State Comptroller DiNapoli Releases School Audits
… promote transparency in government and provide taxpayers with better access to financial data. … New York State …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… to be overfunded. The district’s tentative budget complies with the property tax levy limit. Cortland City School … appropriations. The district’s preliminary budget complies with the tax levy limit. Fort Edward Union Free School … balanced budgets that funded recurring expenditures with recurring revenues for the general fund for 2012-13, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 96-10
Whether a fire district may transfer the unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund
https://www.osc.ny.gov/legal-opinions/opinion-96-10Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… bank accounts monthly and files the District’s AUD with OSC within 60 days after the close of the fiscal year, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Cassadaga Valley Central School District – Financial Condition (2013M-249)
… reserved are necessary, reasonable, and in compliance with statutory requirements. … Cassadaga Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… which comprises nine members. The School contracts with a charter management organization (CMO) for overall … million. Key Findings We identified significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mHow the Program Works – Contribution Stabilization Program
… contribution according to its usual procedures. The CSP does not change these procedures or the method for … amortization. You can prepay prior amortized amounts to reduce your outstanding deferral and accrued interest. There is no …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksOpinion 88-77
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, … The New York State Council on the Arts has contracted with the local council to provide State funds up to fifty … include "any claim, account or demand against or agreement with a municipality, express or implied * * *" (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Comptroller DiNapoli Releases Audits
… in the initial report. State Education Department (SED): Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25) Mary Cariola is a not-for-profit organization located in … with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through rates …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B18-6-7)
… the City’s debt service payments have risen 31 percent. With the 2018-19 budget, the City will have exhausted 92.3 … appropriation at a level to provide flexibility to deal with unanticipated or insufficient appropriations. … City of …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… professional services and maintenance of fuel inventories for the period January 1, 2012 through April 30, 2013. … of Commissioners. The District’s budgeted appropriations for the 2013 fiscal year were $27,514,724. Key Findings The … policy does not require the use of competitive methods for professional services. District officials paid three …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Town of New Berlin – Ambulance Company Loan (2013M-22)
… under HUD programs. The Board believed that loaning money to the private not-for-profit ambulance corporation was … protection for their citizenry and had previously loaned money from that fund for other ambulance-related purposes. If …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Hughsonville Fire Company – Financial Activities (2014M-201)
… a purchase to ensure that all disbursements are supported with documentation and approved before payments are made. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Baldwinsville Central School District – Financial Management (2016M-65)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65State Comptroller DiNapoli Statement on New York City Teachers' Contract Agreement
… “The news of Mayor de Blasio and the UFT reaching an agreement for a long overdue contract for teachers is a most welcome change in how city government and its workforce …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-new-york-city-teachers-contract-agreement