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Opinion 88-40

… service. (3) A municipal cooperation agreement may provide how to allocate moneys remaining at the conclusion of each … .). As a practical matter, we believe that the employees should be deemed employees of one of the participants for … provisions in a municipal cooperation agreement as to how to divide moneys appropriated for the joint service and …

https://www.osc.ny.gov/legal-opinions/opinion-88-40

DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios

… Comptroller Thomas P. DiNapoli laid out the challenges and potential funding scenarios facing the Metropolitan … sources to fund the MTA’s substantial capital needs and emphasizes areas of capital work expected to receive … in its next capital program. “The choices that the MTA and the state make in the coming months will determine the …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenarios

XVI.3.B Fund Accounting – XVI. Financial Reporting

… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York … Revenue Funds Federal Special Revenue Funds are used to account for federal grants received that are earmarked for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accounting

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time … the period 2009-10 through 2013-14, accumulated fund balance in the general fund increased from $6.6 million to …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Monroe County – Golf Course Contract Management (2014M-111)

… operations. The operating budget for the 2014 fiscal year totals approximately $1 billion. Key Finding County … contractual maintenance work is adequately completed each year. Ensure that adequate staffing levels are maintained and …

https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111

Cost-Saving Ideas: Establishing an Effective Fleet Management System

… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A … counterparts; therefore, they appeared more desirable. To determine if buying used mid-sized cars was cost … but that you need a cost analysis based on total costs to determine the best option based on the local government's …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system

Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and … a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds

… recoup stolen public money. I want to thank Steuben County District Attorney Brooks Baker and the New York State Police …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds

Vendor File Advisory No. 2

… MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-information

Jericho Union Free School District – Financial Management (2016M-328)

… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Horseheads Central School District – Financial Condition (2016M-138)

… through March 10, 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big … to make debt payments as appropriate. … Horseheads Central School District Financial Condition 2016M138 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138

Village of Endicott – Budget Review (B4-14-7)

… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Village of Woodridge – Financial Condition (2013M-172)

… 2013 and changing the date of elections. The Board could make improvements in budget preparation, and in monitoring …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data in …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Village of Suffern – Budget Review (B21-6-2)

… evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of Suffern, … deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. …

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Campbell-Savona Central School District – Financial Condition (2015M-42)

… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42