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May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, … Contract Bonds. Purpose - The purpose of the program is to finance project costs for the construction, … life; must meet program's legislative intent relating to the specific mode as indicated previously (i.e., aviation …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases Municipal Audits
… non-payers to the Department of Motor Vehicles. As a result, the number of unpaid parking tickets more than …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… report. Several of the strategies the program plans to implement are scheduled to begin with the 2016-2017 school year. State Education … initial audit report. This included implementing controls to prevent the payment of pharmacy claims for quantities of …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to … condition or safeguard district assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also provided the senior mechanic with …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave … risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of Brookfield Central School District , Hinsdale Central School District , Malone …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for June and July
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants in the municipal bond market. It is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … more than $1 million in unexpended surplus each year to help finance the ensuing year’s budget, the District did … The Board has not developed a multi-year financial plan to improve the budget development process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli Releases Bond Calendar for March and April
… is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects … water and sewer receivable control account balances to the total of the individual customer account balances. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance continued to consistently exceed the 4 percent limit by an annual … $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background The Village of Scotia is … money in the combined bank account is not attributable to current pending cases, and attempt to determine the source …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-1212022 Virtual Lunar New Year Celebration
… Tiger with prominent Asian Americans who work tirelessly to better their communities and the State of New York. This … calendar is on a 12-year cycle, with each year linked to a specific animal. This is the Year of the Tiger, an … bravery, wisdom and strength. New York City is home to the largest population of Asian Americans of any …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases School District Audits
… by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated fund balance for operations. … Yates County) The board and district officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The board also appropriated fund balance …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… District officials did not use a competitive process to procure goods and services. For example, auditors found … and they justified this was a valid exception to competitive bidding. They also did not issue requests for … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did not … are not adequately segregated and mitigating controls have not been implemented. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing