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Comptroller DiNapoli Releases Municipal Audits
… million in 2018. Furthermore, officials increased the real property tax levy in each of the five completed years …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … fund balance totaling $9.6 million was not used, resulting in the District’s unrestricted fund balance exceeding the … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Opinion 2002-14
… This opinion represents the views of the Office of the State Comptroller at the time … the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate … 80, 320 NYS2d 29; see also Opn No. 89-50, supra ). It is well-established that, in appropriate circumstances, villages …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … Background The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Union Free School District Budget Practices and Reserve Funds 2017M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsBethpage Union Free School District – Leave Accruals (2015M-100)
… Purpose of Audit The purpose of our audit was to determine if the District’s non-instructional employees … of each school year, the clerk performed a manual process to carry over each employees’ accrued leave balances based on … Key Recommendations Design and implement procedures to address maintaining accurate leave records and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Chenango Forks Central School District – Financial Condition (2014M-98)
… revenues combined with decreasing revenues and increasing employee benefit expenditures led to a decrease in total fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98CUNY Bulletin No. CU-739
… messages are communicated to the agency via Control-D report NPAY502 (Warnings/Rejected Time Entry Transactions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the … The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which … members. During our audit period, deposits totaled $41,695 and disbursements totaled $68,487, excluding transfers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at … prices of approximately $47,500 did not have required asset tags, were not on the inventory or information technology (IT) inventory asset …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check Returned for Refund or Exchange). Background To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksCincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board … and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435DiNapoli Honors Community Leaders During Italian Heritage Celebration
… in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for their contributions to New York: David Anthony Pope, … family foundation. Pope has been a community activist for over 30 years. He has spent many years developing the Westchester Italian Cultural Center as a resource for Italian-Americans to expand their knowledge of Italian …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationMontgomery County – Financial Condition (2013M-234)
… three years, the County incurred operating deficits. As a result, the financial condition of the general fund has … The County’s declining financial condition is the result of poor budgeting and financial management practices …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234East Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid Waste’s cash receipts process for the period January …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Beacon City School District – Claims Auditing (2016M-20)
… Purpose of Audit The purpose of our audit was to examine the claims audit … six schools with approximately 3,400 students, is governed by an elected nine-member Board of Education. Budgeted … respectively. Key Findings The Board did not develop a comprehensive job description that outlines the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Constitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can … and certain types of self-liquidating debt are available. How to apply for a sewer debt exclusion For city school …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit