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Harrison Central School District - Financial Condition (2018M-260)
Determine whether the Board and District officials adopted budgets with reasonable estimates
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Data Sources – 2023 Financial Condition Report
… NYS Education Department NYS Higher Education Services Corporation Office of the New York State Comptroller Public …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesSouth Otselic Fire District – Financial Activities (2022M-169)
… activities . However, Board members did not complete mandatory fiscal oversight training . As a result, the Board did not: Ensure the … 189 and 920 days late. Had Board members attended the mandatory training, they could have ensured reporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169LGAC - Archive of Prior Meetings
Archived notices and agendas of meetings held by the New York Local Government Assistance Corporation
https://www.osc.ny.gov/debt/lgac/archive-prior-meetingsCity of Salamanca - Collections (2023M-131)
… [read complete report – pdf] Audit Objective Determine whether the City … $18,000 did not have either the correct check number included on the collection records, or no check number … complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
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
… 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsState Government Accountability - Special Reports
… and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsContact the Division of Local Government and School Accountability
… • Fax 607.721.8313 • Email [email protected] … Contact the Division of Local Government and School …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityHarpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … through 2015-16, the District adopted budgets that planned to use $1.6 million of general fund balance and certain …
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
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS records. State agencies are required to reconcile … should reach back out to the Federal Grants mailbox to have the project re-opened. When an agency submits a final …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Wawarsing - Recreation Department Records (2019M-20)
… complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances. Key … Recreation records were incomplete and not reconciled to accounting records. The Director did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20IX.8 Overview – IX. Federal Grants
… a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewState Comptroller DiNapoli Statement on New York City Preliminary Budget
… towards revenue transparency, allocating the remainder of federal pandemic relief and increasing projections based … include savings from substantial vacancies at a number of agencies, the city now anticipates a FY 2023 surplus of $2.2 billion, $1.5 billion more than it had projected in …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… a result, the risk that the District may become the victim of a cybercrime and experience financial losses is heightened. Of the District’s 10 online banking users, six users were not … provided with online banking access to one or more of the District’s bank accounts. Five of the six users not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Orleans 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-105Town of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $922,000 to the Supervisor at least weekly and as required by Town …
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)
… 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 competitive methods, … Recommendations Use competitive methods to procure goods and services, including professional services. Review and …
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. … Determine whether the Board of …
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
… position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education Department. Local … Governments: Fire Districts are required by law to file a CAP with OSC. Most other local governments are not required …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… marketplace where reason still reigns. The transition to a lower carbon future is underway; it is inevitable; and … If news reports are accurate, the administration's plan to withdraw from the Paris Agreement means that the U.S. will … change and saving our planet shared by world leaders. As trustee of New York state's $192 billion pension fund I have …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreement