Search
Orange Lake Fire District – Budgeting Practices (2015M-146)
… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing the annual budget. Budgets did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Downsville Central School District – Fund Balance (2016M-79)
… The Downsville Central School District is located in the Towns of Andes, Colchester, Hamden, Hancock, Tompkins and Walton in Delaware County. The District, which operates one school … three years. The District overestimated appropriations in the adopted budgets over the past three years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Williamsville Central School District – Financial Management (2022M-193)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … with our findings but indicated that they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget appear reasonable. This tentative budget, as well as …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34State Comptroller DiNapoli Releases Audits
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … million in payments were made without verifying recipient sex offender status through DOH’s system, as …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli Announces State Contract and Payment Actions for April 2016
… Inc. $818,000 with Kubricky Construction Corp. for bridge and trail construction at Vander Whacker Mountain Wild … in Minerva, Essex County. $800,000 to renovate the Wells Bridge rest area on I-88 in Otsego County, including $509,000 … to JD Northrup Construction for sewer repairs at Long Point State Park. Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-announces-state-contract-and-payment-actions-april-2016DiNapoli & NYC Make it Easier to Save for College
… participants will allow families and loved ones who are only able to make smaller contributions to save for college. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 99-3
… contribution to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, … by the family of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the … to make a contribution to a charitable organization as a memorial to a deceased firefighter. Insurance Law, §§9104 and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli: NY's Homeownership Rate Lowest in the Nation
… to White households. “Owning a home is the ‘American Dream,’ but for too many New Yorkers that dream has been unattainable,” DiNapoli said. “The low rate of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The … service payments. District officials did not apply for transportation aid in a timely manner. As a result, the … statutory requirements. Implement procedures to ensure transportation aid is applied for in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateComptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually appropriated an average of $357,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… including claims that were not properly supported or in compliance with the District’s procurement policy, were … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Accounts Payable Advisory No. 5
… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes Guidance: … XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageBrocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Alexandria Central School District – Financial Condition Management (2020M-109)
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mDiNapoli Calls for Improvements to Capital Planning Process
… decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but the full scope of … recommended. "New York state should have a comprehensive assessment of the condition of the state's capital assets and … partnerships (P3). To improve New York's capital planning process, DiNapoli recommends: Establishing a statewide …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processOpinion 2001-6
… Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE … tax monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask … tax monies to purchase a personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Opinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and the State Employees' Retirement System. Article 11-AA of the General Municipal Law (§219-b et seq .) authorizes the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13VI.1.B Budget Overview – VI. Budgets
The Budget Overview is an inquiry in Commitment Control that allows users to inquire upon and review all control budgets
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1b-budget-overview