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V.3.E Programs – V. Chart of Accounts (COA) Governance
… program, these specific lower level values are represented by individual agency program ranges. The COA Handbook on the … 1xxxx series, to keep the values unique across New York State. Ranges were originally assigned by alphabetical order of agency/entity name. Additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… New York State Comptroller Thomas P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) … grounding of the aircraft. Under the proposed settlement, which requires court approval, Boeing must adopt enhanced … for their failure to uphold their fiduciary duties. We are extremely proud of the monetary recovery obtained in the …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedCity of Lockport – Budget Review (B21-1-9)
… deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to … operating losses in the general, water, sewer and refuse funds. The City’s fund balance policy states that … for several years. The 2022 proposed budget includes a 2 percent increase in appropriations for the estimated salary …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County , Town of … – Firehouse Hall Rentals and Questionable Board Practices (Nassau County) The district board did not review and/or …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0XI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… met A bid tabulation Executed Bonds, as applicable Full funds reservation in accordance with XI.2.C Contract Funds Reservation Proper signatures on the contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionState Comptroller DiNapoli Releases Municipal & School Audits
… and deposited rental fees, issued refunds and disbursed funds for rental hall purchases and operating expenses. He … the timeframes established by state law. As a result, funds were not provided to finance town and county operations …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… made the following statement today: "It's disappointing and shocking that a regulator would issue such an uninformed and unprofessional report. This report was emailed to our … have known the aggressive steps that Comptroller DiNapoli and CIO Vicki Fuller have taken to reduce hedge fund …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Hoosic Valley Central School District - Financial Management (2018M-238)
… funds in a manner that benefits District taxpayers, such as funding one-time expenditures and/or necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of … Key Findings The County’s enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The District does not have a written capital plan, with an equipment replacement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted fund balances …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Village of Nassau – Budgeting (2018M-3)
Village of Nassau Budgeting 2018M3
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Town of McDonough – Financial Operations (2017M-120)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … 23, 2017. Background The Town of McDonough is located in Chenango County and has a population of approximately 890. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Dannemora – Part-Town Activities (2017M-215)
… includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a five-member Town Board, has a population of … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mPine City Fire District No. 1 – Board Oversight (2017M-166)
… State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management