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East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, … have written policies and procedures governing separation payments and did not maintain adequate supporting … written policies and procedures to govern the separation payments process and ensure that all separation payments have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVestal Central School District – Financial Condition (2014M-08)
… 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome … and in the Town of Owego in Tioga County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08State Agencies Bulletin No. 298
… New York State Deferred Compensation Plan's HELPLINE at(800) 422-8463. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Homeowners Association, Inc.
… $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … evidence to demonstrate it used the items purchased with State monies for purposes consistent with the contract. … minutes. We did not find any Homeowners related documents on these devises, but we found evidence of personal use, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Bombay – Justice Court Operations (2015M-208)
… clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and … and take action to recover them. Segregate duties over cash collections and compare deposit amounts to manual cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208DiNapoli: Local Sales Tax Collections Up Slightly in May
… the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. This is the … the same month in 2022 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected … The Board adopted unrealistic budgets that contributed to the growth of total fund balance by 21 percent between …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … The water and sewer funds’ tentative budgets are not balanced and include a deficit of more than $273,000 and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town … as of December 31, 2012. However, because the general fund is directly impacted by borrowings from the highway fund, it …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Cortlandville – Fuel Purchases (2012M-171)
… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171V.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be … The Product ChartField is used to record revenue or expenses related to agencyprovided goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not ensure that certain credit card charges were supported, for appropriate purposes or paid … were adequately secured and protected against unauthorized use, access and loss. The board did not adopt an acceptable … did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
Local sales tax collections in New York state increased by 15 in April compared to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. … $4.7 million to 151 employees and found almost $418,000 in payments were not accurate, supported or paid in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package