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Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… to help ensure that fuel and motor oil inventories are used for Town purposes and properly accounted for. … Ensure access points to fuel pumping systems are unaltered and properly secured. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Fire District Information
… Audit Reports Fire Company Audit Guidance [pdf] Model RFP for Professional Auditing Services [docx] Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit … Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an Annual Financial Report …
https://www.osc.ny.gov/local-government/resources/fire-district-information20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 20 or more years of creditable service, regardless of age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases School Audits
… rather than the entire board as required by law. All 100 claims reviewed by auditors, totaling $1,517,352, were …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsHomer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… how much should be accumulated and how and when the funds will be used to finance related costs. The District has … result in the appropriation of fund balance and reserve funds that will not be used. Develop a reserve plan which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Bond Calendar for March and April
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Bond Calendar for June and July
… P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public authorities during the months of June … of the State of New York, the Environmental Facilities Corporation, the New York State Energy Research and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… a report and held a press conference with Congresswoman Grace Meng and local government officials on depth of the …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… including Board approval of programs costing more than $100, obtaining contractual agreements with performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Alexandria Central School District – Financial Condition Management … the district did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and enforcement of parking ticket fines. The Village does not participate in the New York State Department of … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Releases School District Audits
… issued. Cuba-Rushford Central School District – Financial Management (Allegany County and Cattaraugus County) The … Monticello Central School District – Fund Balance Management (Sullivan County) The Board overestimated … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Municipal Audits
… were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … personal leave accruals. Jericho Water District – Water Use Charges (Nassau County) District customers were … official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… services or sharing them with other districts, and saving money on energy costs. Given the District’s declining … pace. The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Long Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147