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Ardsley Union Free School District – Reserve Funds (2015M-348)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … identifying the leave balances for employees entitled to a payout at retirement included employees who were not … Key Recommendation The Board should only include payouts to eligible employees when determining the amount to fund the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348

XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management

… B-1184, contract and amendment transactions submitted to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval must be accompanied by a properly … the required Attachment A, B or C may be returned by OSC to the agency non-approved. The Attachment A, B or C forms …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controls

Comptroller DiNapoli Releases Municipal Audits

… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, … and monitors program effectiveness by tracking results at least quarterly. For fiscal years 2011 through 2013, the …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0

Economic and Demographic Trends – 2021 Financial Condition Report

… of 6.1 percent. New York ranked second among the states for job losses in 2020; California ranked highest with a …

https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trends

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … clerk did not number claims or prepare abstracts of claims to be approved by the board for payment. Only the total … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. The last annual … complied with competitive bidding requirements or the town’s procurement policy when making purchases. The … superintendent did not consistently solicit written quotes or competitive bids as required, or attach appropriate …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

Village of Sinclairville – Water Operations (2014M-362)

… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Fund Financial Data – 2022 Financial Condition Report

… resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … and did not perform an annual audit of the clerk’s records and reports. City of Yonkers – Information Technology …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-audits

Town of Stanford – Financial Condition (2013M-225)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225

State Comptroller DiNapoli Releases Municipal & School Audits

… Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total … accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the board as required. The clerk also did not: accurately …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a population of approximately 2,100. The Village is …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Fund Financial Data – 2021 Financial Condition Report

… resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

Cooperstown Central School District – Financial Management (2024M-65)

… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit.  Improperly held $500,000 in a debt …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Gowanda Central School District – Financial Management (2024M-104)

… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit is …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104

DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead

… diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment Cliff In large part due to demographic changes, attracting … and New York’s share of enrollment has decreased. In Fall 1970, New York’s higher education institutions …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-years

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … city officials did not compare processed payroll registers to the approved time records. Auditors also found that time … reviewed or approved by the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow … $30,000 annually, which was double the $15,000 amount paid in 2010, for the two existing firehouses. When the new …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

State Authority Contracts on Open Book NY

… 2009 , the Comptroller is authorized , at his discretion, to review and approve certain State authority contracts that … Book New York. By comparison, the Comptroller is required to review and approve all State agency contracts, generally … contracts are reported on Open Book New York in comparison to State agency contracts. In addition, Open Book is unable …

https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is … and maintained the Town’s accounting records. Due to the poor condition of the Town’s financial records and …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64