Search
Germantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … the allowed legal limits. Develop comprehensive policies and procedures related to the establishment and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Sole Custody Reporting
… control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to accurate, …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingLocal Government Financial Data Sources
… Sheet County, City, Town, Village, Fire District Office of the State Comptroller (OSC): AFR Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… in the SEC’s history. There is no credible evidence to support the need for these proposals, and if … continue to voice my opposition to these actions and my support for greater corporate accountability." … The SECs …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCayuga County Community College – Information Technology (2013M-291)
… Audit The purpose of our audit was to assess the College’s internal controls over Information Technology for the … campuses. The College is a part of the State University of New York (SUNY) system, and is governed by a 10-member Board … currently owns. There is no formalized plan to review machines for installed software. The College could not …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291State Police Bulletin No. SP-40
… Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit … checks in pay period 4 Lag, check dated June 6, 2001; and pay period 5 Lag, check dated June 20, 2001. There will … three (3) or fewer sick days per year shall be paid $1,400 and unit members who used more than three (3) but no more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeLansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … was nearly double the ensuing year’s appropriations, and total fund balance is projected to remain above 100 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80City of Olean – Budget Review (B1-15-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2CUNY Bulletin No. CU-202
… who elect to participate in the Buy Out Waiver Program and who are designated on the Buy Out Waiver Listing … To pay eligible employees, use the Earn Code HBB and enter the following information on the Time Entry page. … designated on the Buy Out Waiver listing. Payroll Register and Employee's Paycheck/Advice The Earn Code HBB and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-202-cuny-buy-out-waiver-program-payment-cycle-1104-63004Wyoming Central School District – Financial Management (2016M-67)
… Findings Officials annually appropriated portions of fund balance toward the subsequent year’s budget that were not … overestimated appropriations. Unrestricted fund balance consistently exceeded the statutory limit. The … realistic estimates of appropriations and the use of fund balance in the annual budget. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Pavilion Central School District – Financial Management (2017M-62)
… Central School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected seven-member Board of Education and operates two schools with approximately 740 students. … totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62State Comptroller DiNapoli Releases School District Audits
… $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Up (Chemung County) A prior audit of the city found the council and city officials did not effectively manage its … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsPayroll Improvement Project Bulletin No. PIP-005
… PayServ version 9.2. Affected Employees All Agency PayServ and PS Query users are potentially affected. Background The … of the upgrade, several customizations will be eliminated and navigation will be simplified. Custom agency pages will be replaced with delivered equivalents, and changes to Retirement and Savings Plans will result in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Town of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for the period January … capital projects and transfer the remaining money to the appropriate operating fund. Cash balances, which total … in the general fund-townwide, where they can be used to reduce real property taxes and finance operations. The …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Friendship – Water Accountability (2013M-281)
… by an elected Town Board composed of a Town Supervisor and four council members. Budgeted water fund appropriations … Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the Town’s system. … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281DiNapoli: School District Tax Levy Cap Below 2 Percent
… the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentGlens Falls Common School District – Financial Condition (2015M-66)
… percent of the 2014-15 budgeted appropriations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund balance. Key Recommendations Develop and adopt budgets that are structurally balanced and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Norwich City School District – IT Asset Management (S9-22-18)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18