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Data Sources – 2023 Financial Condition Report
… City University of New York College Board Federal Reserve Bank of New York Fitch Ratings IHS Markit/S&P Global Internal … Student Clearinghouse Research Center NYS Department of Corrections and Community Supervision NYS Department of … List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesSouth Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169City of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The … could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly … precluded us from determining whether deposits were made in a timely manner. 34 entries totaling approximately $50,000 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsState Government Accountability - Special Reports
… Outreach Programs on MTA Properties, July 2019 Homeless Veterans in New York State: Local Partnerships Making Real …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsContact the Division of Local Government and School Accountability
… Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: [email protected] …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOpinion 90-33
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … subject to village board approval and applicable civil service requirements (see Montero v Lum , 68 NY2d 253, …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Harpursville Central School District - Financial Condition (2018M-120)
… that planned to use $1.6 million of general fund balance and certain reserve funds to finance operating expenditures. … a result, the District used $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to … by considering historical trends, resulting in expenditure and revenue variances of 3 percent and 1 percent, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120IX.7.J Final Reports – IX. Federal Grants
… federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Wawarsing - Recreation Department Records (2019M-20)
… not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20IX.8 Overview – IX. Federal Grants
… including audit disallowances, should be credited back to the appropriation/segregation (provided the … made. Applying the refund reduces the expenditure balance on the appropriation/segregation and federal grant award, as …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewState Comptroller DiNapoli Statement on New York City Preliminary Budget
… fiscal year (FY) 2024 preliminary budget proposal: “The plan takes an important step towards revenue transparency, … outlook. However, while projections of budget gaps in FY 2025 and FY 2026 have declined, the city has chosen not to … and other risks transparently so that it may continue to plan and identify new ways to close these gaps without …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Central School District (District) officials limited online banking access and permissions to Board-authorized … users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 91-54
… 173; Mobil Oil Corp. v Town of Huntington , 85 Misc 2d 800, 380 NYS2d 466; Kessell v Purcell , 119 Misc 2d 449, 463 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Comptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… it is the direction the rest of the world is headed. If news reports are accurate, the administration's plan to …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreement