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Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … did not develop a multiyear financial and capital plan to address the Town’s long-term priorities. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88DiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewOpinion 2005-1
… the provision of emergency medical service in a town. You indicate that the town currently contracts with a not-for … paying the provider an additional amount, the town were to receive additional consideration, such as enhanced services … be uncollectible as a practical or legal matter, such as when a claim is barred by the statute of limitations, or in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… Purpose of Audit The purpose of our audit was to examine internal controls … access to review the Department Treasurer’s records, they do not do so. The Board does not review any of the bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overVillage of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Village’s financial … Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61State Agencies Bulletin No. 1948
… Year Longevity Step . The list is sorted by Department ID, then by employee name in alphabetical order. This list is in … All information will be sorted by Department ID, then by employee name in alphabetical order. NHRP704 – Mass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1948-october-2021-increase-25-year-longevity-step-arbitration-eligible-bu01Oversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing … and monitoring. Our audit did not include a review of compliance issues for schools operating within New York … compliance. For example, the Unit cannot easily determine how many, or which, schools’ inspection reports are …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceCity of Dunkirk – Budget Review (B24-1-10)
… fund, sewer fund and capital projects fund existing at the close of its 2024 fiscal year. During the effective period of … most recent Annual Financial Report was submitted to the Office of the State Comptroller for the 2021 fiscal year. The … and not remitted, as required. The 2025 proposed budget does not provide for satisfying these obligations. These …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… said Attorney General James . “Public corruption in any form will never be tolerated, and my office remains committed …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeOpinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Law, §7-730(1)? (3) May various village boards, such as the board of trustees and planning board, be permitted to … of park land. Although we were unable to locate a court decision specifically addressing the issue of …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s … actions if it determines that the amount was not correct. Do not conduct fund-raisers for NFP organizations and have a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for … J. Spota, who conducted a further investigation last year. “Brosnan was entrusted with safeguarding the finances …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli: Thousands of Young Children With Disabilities Not Receiving Early Intervention Services
… care. The audit recommended the New York State Department of Health (DOH) improve its management of the EI program and eliminate barriers to care. “Failure to … future,” DiNapoli said. “The Department of Health needs to address the underlying reasons why children are not receiving …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thousands-young-children-disabilities-not-receiving-early-intervention-servicesTown of Saranac - Cash Management (2019M-32)
… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … fees were minimized. Had the Supervisor invested available funds in a financial institution with higher available … earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the governmental and proprietary fund types and fiduciary funds. Required supplementary information (other than MD&A) … includes budgetary comparison schedules for governmental funds, information about infrastructure assets reported using … financial statements are provided for governmental funds, enterprise funds, and fiduciary funds, even though the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amherst Central School District , Friendship Central … received. However, district officials said that they do not issue a press-numbered triplicate receipt for moneys …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsLGMG - Investing and Protecting Public Funds
LGMG - Investing and Protecting Public Funds
https://www.osc.ny.gov/files/local-government/publications/pdf/investing-and-protecting-public-funds.pdfCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation … the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes