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Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate … from the Town of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsState Comptroller Thomas P. DiNapoli Releases School District Audit
… a result, the district has an increased risk that it could lose important data and suffer serious interruption in … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditTown of Brasher – Spending of Casino Compact Money (2013M-131)
… funds. … Town of Brasher Spending of Casino Compact Money 2013M131 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Comptroller DiNapoli Releases School District Audit
… Central School District – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors … savings would have covered the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors … station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Find out how …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … audit and approve claims before payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 1,234 $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 … and external investment pools are required to be presented in the notes to the financial statements if separate GAAP …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsChanging Employers – Membership and Enrollment
… Some special retirement plans require service in a particular title. A special plan allows for retirement … from PFRS into ERS. Rev. 12/23 … Certain service may not count toward retirement under a 20 or 25year special plan In …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Le Roy – Purchasing (2014M-106)
… and/or receipts prior to payment. Ensure Town officials are following the Town’s purchasing policy regarding …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… February 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the Village of … reserves should be properly reduced. … HastingsonHudson Union Free School District Financial Condition 2016M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Opinion 2004-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of the partnership, and if the board member, directly or indirectly, receives no benefit from the monies paid by … the law partner is engaged as an independent contractor or employee. The district's code of ethics, however, should …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-62
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund … layer; a landfill gas control system; and, in certain cases, a perimeter gas collection system, a leachate …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2000-1
… to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- Appropriations and Expenditures (authority to pay … to the village through error or mistake and to which funds the village is not entitled". Since the case at hand …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 194(1)(b), 198, 201, 202, 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect … and maintaining a district are, to the extent not raised by user charges, a charge upon all the properties in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Comptroller DiNapoli Releases Municipal Audits
… fees were minimized. Had the supervisor invested available funds in a financial institution with higher available …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsFinancial Management Practices
… Hudson River and the Black River to reduce flooding caused by excess run-off and to augment river flow at times of … limitations, including one project that had been mandated by the Federal Energy Regulatory Commission (FERC) in 2007 … generate more revenue and become more efficient by strengthening its practices over past-due assessments, …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesState Comptroller DiNapoli Releases School District Audits
… none of the appropriated fund balance was actually used to finance operations from 2015-16 through 2017-18. Deposit … hired a special education teacher which has allowed them to offer an additional class in-house. Officials calculated … officials negotiated a change in the employee contracts to reduce the district’s share of health insurance costs for …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsSafety at Stations
… taken appropriate steps to address safety-related issues at all of its train stations including determining if … miles) from St. George Terminal to the southern terminal at Tottenville. Riders can connect with NYC Transit system …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208