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Village of Solvay – Financial Management (2023M-49)
audit village solvay
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town taxpayers residing outside the … receive all the benefit they should have from County sales tax distributions. The Town Board (Board) underestimated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsVillage of Endicott – Budget Review (B4-16-7)
… projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time … and pay for certain entertainment such as a band to play at a dance, movies or similar events (see, e.g., 26 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… Objective To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and … recapturing funds and handling uncollectible accounts. Together, these weaknesses increase the likelihood of funds …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsProcurement Practices
… assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard against … in place to ensure that spending is appropriate and in the best interest of the State. Key Findings Our review of $8 … whether $895,839 was spent appropriately and in the best interest of the State. The majority of these expenses …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… environment wherein OMH officials have placed excessive trust in certain service providers to properly handle State …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incOpinion 95-12
… State or federally chartered savings banks. The term "national banking association", as used in General Municipal … defined to mean a "bank as defined by the banking law or a national banking association located and authorized to do … whether a federally chartered savings bank constitutes a "national banking association," we note that sections 10 and …
https://www.osc.ny.gov/legal-opinions/opinion-95-12XV.15 Fund Classification Manual – XV. End of Year
… changes made to various funds pursuant to legislation. Guide to Financial Operations REV. 01/14/2021 … The Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualIX.12.G Check Clearance Patterns – IX. Federal Grants
… pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of federal funds. … the date the checks are mailed. Under the CMIA, the U.S. Treasury may require states to develop check clearance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsDiNapoli: City of Troy's Finances in Precarious Position
… The city of Troy’s financial condition deteriorated because of poor … steps to remedy the multitude of problems identified in the audit. Auditors noted recent combined operating … addresses the findings and recommendations contained in our audit. While Mayor Madden is new to his position, he is …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … operations and statewide initiatives the campuses is fair and equitable. In addition, the assessments were … recipients enrolled in a Healthfirst Medicare Advantage Plan. Auditors found Healthfirst misreported the cost-sharing …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… cumulative gaps totaling $17.9 billion, according to a report released today by State Comptroller Thomas P. … the four-year Financial Plan period, according to the report. DiNapoli's report also notes: More Spending Taken Off-Budget: The …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansLehman College – Controls Over Bank Accounts
… Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for … funds that Lehman officials should have transferred to the State. As of March 31, 2015, these funds totaled over $1 …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… Retirement Fund (Fund) will restrict its investments in eight integrated oil and gas companies, including Exxon … bonds and actively managed public equity holdings in eight integrated oil and gas companies that it has … generation, energy storage, resource efficiency, and green infrastructure across all asset classes. As part of the …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (Suffolk … realistic budgets. Also, the board did not review periodic financial reports to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan. The board adopted budgets that did not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 96-4
… (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget … (payment of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village property to third party for benefit of village) VILLAGES -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Westchester County - Financial Condition (2018M-151)
… complete report - pdf] Audit Objective Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151