Search
State Comptroller DiNapoli Releases Audits
… An agreement between DMNA and the federal National Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsEast Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December … The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in … County. The District, which operates seven schools with approximately 3,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … 30, 2024. District officials did not establish policies and procedures to ensure State aid was claimed for … in a timely manner. District officials generally agreed with our recommendations and indicated they have begun to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Coldspring – Town Clerk Operations (2013M-137)
… through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an elected five-member Town Board comprised of … for all Town transactions where no other form of receipt is available. Record payee names and amounts in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and … for their authorized and intended purposes, in compliance with applicable laws. … DeRuyter Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to … to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewCity of Troy – Financial Condition (2015M-185)
… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed … plan or a comprehensive capital plan in accordance with the City’s Charter. The City Comptroller failed to …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185State Comptroller DiNapoli Releases Municipal Audits
… found court funds were properly recorded, deposited and reported during our audit period. Corrective actions were … prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account … accurately and timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNorth Merrick Union Free School District - Purchasing (2018M-87)
… Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and District policies. … Noteworthy Achievements The District generally complied with New York State General Municipal Law (GML) and its …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Opinion 91-12
… derived from fund raising activities) GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through … to require the fire company, at the fire company's expense, to provide any insurance protection which the … board may place reasonable conditions on the fire company's fund raising activities (1988 Opns St Comp No. 88-55, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli Statement on Sentencing of Special Education Provider
… District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by my office … have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerSweet Home Central School District – Financial Management (2016M-207)
… 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie … operates six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. … revenues and expenditures to ensure short-term financing is issued only if needed. … Sweet Home Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of Endicott – Budget Review (B4-13-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … up the difference. The Village’s tentative budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Opinion 2007-3
… benefits and employer contributions to pension or annuity funds”. For purposes of this opinion, we have assumed, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3State Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements … The follow-up review was limited to interviews with department personnel and inspection of certain documents …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … to be reasonable. The District’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Mount Morris Central School District – Financial Condition (2014M-328)
… The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and … Board of Education. The District operates one school with approximately 525 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… billion bonus pool for 2023, which closely matched the 2022 pool, was well below the 25% growth seen in 2020 ($37.1 … the state’s tax collections, for State Fiscal Year (SFY) 2022-23, and $5.4 billion in city tax revenue, 7% of total tax collections for City Fiscal Year (CFY) 2023. In 2022, bonuses generated $447 million less in state income tax …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… joint entity of Tompkins County’s Towns of Dryden, Ithaca and Lansing and Villages of Cayuga Heights and Lansing. The … Commission was established by an intermunicipal agreement in 1974 to provide high-quality water to the approximately … is governed by a 10-member Board of Commissioners, with each member municipality being entitled to two seats. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsState Agencies Bulletin No. 1863
… Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS One-Year Rule Excess … to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursements