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Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… revenue anticipation notes when the District did not need funding, the District incurred interest expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… of Freeville in Tompkins County and operates three schools with approximately 190 students. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m2023 Financial Condition Report – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax revenues driven by declining personal …
https://www.osc.ny.gov/reports/finance/2023-fcrTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed … was not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees … and all 10 elected officials), one employee or 10 percent of employees tested and six elected officials did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Process and Document Preparation: BASIS OF ACCOUNTING The basis of accounting determines the timing for reporting … in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … in financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… 30, 2019, Williamsburg reported approximately $11 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $822,224 in reported costs that did not comply with the requirements … taxpayers or identify potential sources of payment. In a prior audit, issued in August 2021, for a significant …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-359
… source. CUNY has requested that these employees be moved to the PayServ system effective December 31, 2008. Affected … 019122 EOC Lecturer Doctoral Schedule 019114 EOC Assistant to HEO 019115 EOC HE Assistant 019116 EOC HE Associate 019117 … Effective 12/31/08, paychecks dated 1/15/09 OSC Actions To process the new employees, OSC will create the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Comptroller DiNapoli Releases Municipal and School Audits
… million and the planned budget gaps were not realized and it reported a surplus fund balance that exceeded the … maintain complete and accurate information technology (IT) inventory records and develop an IT contingency plan. As a result, BOCES officials cannot …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 88-72
… the boundaries of an existing county sewer district. You indicate that a portion of the town is within the boundaries of a county sewer district. You state that the county district does not serve all the … to individual properties within a town sewer district without the consent of the town district (County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-72State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (80%) for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) The board did not ensure … in IT assets has been appropriately safeguarded. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases May State Cash Report
… New York state collected just over $12 billion in taxes during the first two months of the 2016-17 state … the year." Spending through May 31 included $4.3 billion in local assistance grants for public schools – an increase … billion pension payment made this year that was paid later in the year last year. Other significant increases include …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… corporation operated in accordance with its own by-laws. Key Findings The Board has not adopted written … Board should provide evidence that all claims were audited by either signing an abstract or a motion in the monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… The District paid four professional service providers (legal, architectural, internal audit, and external audit) …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Opinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… villages), then the Village may also have made a poor business decision in basing the compensation on the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43DiNapoli Releases Bond Calendar for First Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the first …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterOpinion 89-46
… board. You ask whether a person who otherwise qualifies for office, but is not a citizen of the United States, may … §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town office are contained in Public Officers … has expressed the opinion that an "elector of the town" for purposes of section 23 is a resident of the town who, if …
https://www.osc.ny.gov/legal-opinions/opinion-89-46