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Town of LaGrange – Financial Management (2023M-139)
… than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and … with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139CUNY Bulletin No. CU-344
… within the following Zip Codes and receive a paycheck or direct deposit advice statement dated October 9, 2008: New … December 4, 2008 for employees who receive a paycheck or direct deposit advice statement dated November 20, 2008, and … the payroll register and the employee’s paycheck stub or direct deposit advice statement. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-344-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … limit each year during this period. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Announces Results of General Obligation Bond Sale
… Bonds, $36,685,000 of Series 2018B Taxable Bonds and $11,235,000 of Series 2018C Tax-Exempt Refunding Bonds. … cost bid of 2.057387 percent. The state received ten bids for the $166.1 million of tax-exempt bonds. The net proceeds … will mature over 14 years. The state received twelve bids for the $36.7 million of taxable new money bonds. The net …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleState Comptroller DiNapoli Releases Municipal Audits
… received erroneous compensation totaling $141,800. Due to unclear board resolutions, undocumented verbal agreements … revenues of approximately $12.1 million, contributing to an overall operating surplus and the accumulation of … city’s use of approximately $4.4 million of fund balance to close gaps in the budget decreases the fund balance that …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… When entering into a contract, State agencies should reference the contractor’s legal name … is registered in the Statewide Vendor File and has a valid New York State Vendor ID. The Statewide Vendor File identifies a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsDiNapoli Releases Bond Calendar for First Quarter
… It is contingent upon execution of all project approvals required by law. The collection and release of this …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… sales of $5.05 billion include $3.06 billion of new money and $1.99 billion of refundings and reofferings as … scheduled for October, of which $2.26 billion is for new money and $1.82 billion for refunding or reoffering purposes; … scheduled for November, of which $796 million is for new money purposes and $171 million is for refunding purposes; …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases Municipal Audits
… monitor use of the district’s non-firefighting vehicles or ensure that they were used primarily for actual and … actual expenditures by an annual average of $99,600, or almost $300,000 over the last three years combined. … have not developed a comprehensive multiyear financial or capital plan. Wassaic Fire District – Purchasing and …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsLocal Government – 2021 Financial Condition Report
… the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not … allowable levy growth dipped below 2 percent for all local governments with fiscal years beginning between …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… provide further details on statewide accounting procedures and policies: Division of the Budget (DOB) Policies Statewide Vendor File Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationWest Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of unexpended … officials transferred money in excess of this limit to various District reserve funds. As a result, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… [read complete report – pdf] Audit Objective Determine whether the St. … (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases State Audits
… severance pay, compensation for work that was not related to the special education programs, excess compensation and … located in Lackawanna, provides a variety of services to the Erie County community, including preschool special education services to children with disabilities. Auditors identified $155,303 …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): Selected Aspects of the … are scheduled to begin with the 2016-2017 school year. State Education Department: Kidz Therapy Services, PLLC, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Canajoharie Central School District – Fuel Purchasing (Montgomery County) … a high-credit risk fee in March 2019. East Greenbush Central School District – Leave Accruals (Rensselaer County) … use on four of six computers tested. Putnam Valley Central School District – Information Technology (Westchester …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137External Peer Review Results
… Auditors Association completed its external peer review of the Division of Local Government and School Accountability [pdf] . The peer review team concluded that the Division’s system of quality control has been suitably designed to provide the …
https://www.osc.ny.gov/local-government/audits/external-peer-review-results