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Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… laws. Competitive bids or competitive offers are awarded in accordance with GML. The District is operating within its …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… - pdf] Audit Objective Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds … Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mPoughkeepsie City School District – Information Technology (2019M-166)
… did not adequately control and secure its personal, private and sensitive information (PPSI). District employees …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… 1, 2013 through March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, which has approximately 30 … Stony Creek Volunteer Fire Company Cash Disbursements 2015M188 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… cash disbursements and receipts were properly recorded for the period January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District … fire district in Delaware County. Budgeted appropriations for 2014 total approximately $325,000. Key Findings Policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… earnings 552,325 87,106 $549,489 $270,161 364,330 1,823,411 Miscellaneous 881,874 66,176 2,939 94 951,083 … SPECIAL ITEM: Proceeds from sale of park land 3,476,488 3,476,488 Net change in fund balances … statement of activities is presented in an accompanying schedule . …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Madison County Probation Department – Restitution Payments and Revenues (2014M-93) The department has …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Federal Employment Loss in NY in 2025 – Federal Funding and New York
… 2 These regions include the metro areas of Elmira, Kingston and Binghamton. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Town of Sodus – Financial Management and Professional Services (2013M-99)
… Key Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a … The Board did not adopt an investment policy or develop guidelines over other key financial areas; did not properly … paid back, with interest as appropriate, within the year as required. Provide for a timely annual audit of all …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99State Comptroller DiNapoli Releases Municipal Audits
… recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the … duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence County) … audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) The board …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Challenging a Determination – State University Police Plan
… information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determinationComptroller DiNapoli Statement on 15th Anniversary of 9/11
… the story of our ability, after getting knocked down, to pick ourselves and our neighbors up and come back stronger than ever. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Total Receipts – 2023 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Receipts – 2022 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2018 to 2022: Total receipts increased 47.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2021 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsPlattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue and expenditure … County. The Library, which provides library services to approximately 10,000 residents, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Town of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Fire Company is located in the Village of Granville in Washington County. The Company is governed by an eight-member Board of … financial reports and activity reports for fundraising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTuxedo Union Free School District – Financial Condition (2015M-360)
Tuxedo Union Free School District Financial Condition 2015M360
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360