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Total Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mDiNapoli: State Pension Fund Value $206.9 Billion
… 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 billion. “The New York …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionTown of Sodus – Financial Management and Professional Services (2013M-99)
… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99State Comptroller DiNapoli Releases School District Audits
… goods and services from 13 vendors who were paid $73,032. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Funds Total Governmental Funds REVENUES: Property taxes $51,173,436 $4,680,192 $55,853,628 Franchise …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases School District Audits
… process. Auditors reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during the audit … district officials could have improved their management of a 2016 capital project. Auditors determined that district … reporting to the board did not include an itemization of all project costs. Medina Central School District – …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town paid for her health …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Camillus … $100,000 of purchases that were not publicly advertised for bids or purchased through state or county contracts. In …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor … did not provide detailed monthly financial reports to the board. Auditors found the supervisor did not review … over the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Tuckahoe Common School District - Purchasing (2018M-228)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… adequate oversight of the District’s financial operations for the period January 1, 2014 through April 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate … from the Town of Williamson, Wayne County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… Administration (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of North Salem - Agricultural Exemptions (2018M-194)
… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax … Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed … action. … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Clayton - Justice Court Time and Attendance (2017M-286)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult with … and take appropriate action to recover any wages paid for time not worked. Enforce the handbook requirement that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Cost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeNew Hope Fire Department – Board Oversight (2017M-298)
… the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire District in Cayuga … in the Towns of Niles and Sempronius. The Department is governed by an elected five-member Board of Directors. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217