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Comptroller DiNapoli Releases School Audits
… information technology (IT) security awareness training to all employees. Also, district officials did not develop … Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to district officials. Genesee Community College – …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… were filed in a timely manner or conduct an annual audit of the secretary-treasurer’s accounting records for 2020 … board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors reviewed, … had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not properly collect and disburse cash assets in his custody, nor did the board ensure the supervisor … properly performed these duties. The audit found $15,823 in missing funds. Auditors also determined that the former … however, all data had been erased prior to its return. In January 2024, the former supervisor was arrested for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not audit claims before payment to ensure they were for appropriate village purposes, … overpayments and claims with insufficient documentation to ensure they were appropriate. Auditors reviewed 30 claims … or the town’s procurement policy. If they had, they may have saved money by using a state fuel contract and may have …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the director did not develop proper internal controls over cash disbursements and electronic payments or financial … either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Fund Program (2022M-36) The board did not properly manage and monitor the revolving loan fund program. As a result, the … in place to ensure penalties were accessed when warranted and no formal written policies and procedures were in place for officials to monitor whether …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… identifying certain conditions and opportunities related to cash receipts and disbursements for the department … Auditors revisited the department on February 22, 2022 to review progress in implementing the recommendations. The … to monitor capital investment and salaries and did not have an adequate process to verify job creation and …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… COVID-19 recovery funding was disbursed to New York school districts, an amount equal to 7.1 percent of State … York State led all states in per-pupil disbursements for public elementary and secondary education at $25,519 … the Largest Source of Funding In SY 2020-21, support for public elementary and secondary schools in New York came from …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Audits
… did not always seek competition for professional services in accordance with district policy. As a result, services may not have been procured in the most economical manner and in the best interest of the taxpayers. District officials …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax rates. Affected Employees Employees who are residents of the City of New York Background Recent legislation on New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Comptroller DiNapoli Releases Municipal and School Audits
… assurance that certain services with vendors were provided in accordance with contract terms, and payments were … 9 percentage points and overestimated appropriations by an average of approximately $2.5 million annually and underestimated revenues by an average of $1.6 million annually for a three-year period. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other Employee Benefit) Trusts Custodial Funds … the Government-wide Financial Statements - Statement of Net Position. Debt service payments are generally … Fund contributions (transfers). Capital assets and the liability for capital debt are reported in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 1619
… To inform agencies of the implementation of the New York State Paid Family Leave Affected Employees As of January 1, … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … details on Paid Family Leave are available at: www.ny.gov/PaidFamilyLeave . State employees may find additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Comptroller DiNapoli Releases Municipal Audits
… website, as that was the version presented to the public. By not providing accurate budgeted figures timely for …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … the Dec. 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … physical accessibility at selected town facilities. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Retirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … treasurer during 2017. Town of West Seneca – Audit Follow-Up (Erie County) The purpose of this review was to assess … adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the highway …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits