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Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)

… included in our initial audit report, Awarding and Oversight of Statewide Interoperable Communications … 2017, examined whether the Division of Homeland Security and Emergency Services (Division) awarded contracts to entities that met eligibility requirements and provided adequate oversight of Statewide Interoperable …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-follow

DiNapoli Criticizes Ill-Conceived Presidential Executive Order

… today's policy actions undercut our nation's ability to live up to its obligations under the agreement. Such …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-order

Operational Training and Medical Assessments of Train Crews

… Purpose To determine whether the Metropolitan Transportation Authority’s New York City … monitored train crews forcontinued medical fitness. The audit period covered from January 1, 2013 to October 31, 2016. Background The Metropolitan Transportation Authority (MTA) is a public …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and was 9 percent of 2015-16 budgeted appropriations, which exceeded the limit …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits

Town of Tyrone – Financial Management (2014M-343)

… Purpose of Audit The purpose of our audit was to review the Board’s financial management … 1, 2010 through September 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343

New York’s Economy and Finances in the COVID-19 Era

… regional data do not provide insight into types of jobs or compensation levels for job openings, hires and … and $321 million in transportation. The State’s General Fund balance was $12.8 billion as of September 11, an … billion to New York State through the Coronavirus Relief Fund. As of September 11, the State’s CARES Act Fund held a …

https://www.osc.ny.gov/reports/covid-19-september-16-2020

Lewis County – Purchase Cards (2024M-41)

… 366 purchase card charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges … For example: Although prior approval is required by the County’s purchase card policy, 238 online purchases … quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Town of Owego – Shared Services Facility Capital Project (2022M-42)

… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …

https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42

Town of Guilford – Budgeting (2023M-144)

… the highway fund. The Board adopted budgets that planned for using $228,000 of fund balance to offset projected … the general fund incurred operating surpluses each year for a combined total of $378,991.Therefore, appropriated fund … was not used as intended. Unrestricted fund balance for the general and highway funds exceeded the maximum …

https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144

Comptroller DiNapoli Releases State Audits

… to the housing program. These charges included unsupported salary allocations and inappropriate overtime payments to …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-audits

XIV.13.B Error Identification and Resolution – XIV. Special Procedures

… Interest is paid to the vendor at the same time the voucher is paid. Pursuant … System to get the reclassification journal entries posted. It is extremely important for these entries to be posted …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolution

Compliance With the Safe Schools Against Violence in Education Act

… Purpose To determine whether school districts outside of New York City are properly and … to notify parents of the option to transfer to a safe public school. One school did not retain summary VADIR … notify parents timely of the option to transfer to a safe public school, if one is available. Other Related …

https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-act

Comptroller DiNapoli Releases School Audits

… Home Public Library . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …

https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-audits

V.3.D Accounts – V. Chart of Accounts (COA) Governance

… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts

State Agencies Bulletin No. 1258

… garnishment(s) Effective Date(s) July 22, 2013 Background In preparation for the upgrade to PayServ 9.1, the Bureau of … a comprehensive analysis of garnishment processing in the system. This review has resulted in significant changes to the way garnishments are processed …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91

DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves

… State Fiscal Year 2021-22 Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves

DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds

… a complaint online at [email protected] , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-funds

XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… statement measures those transactions and events of the period that have increased or decreased the resources … "available" is defined as expected to be collected within twelve months after the fiscal period ended. Under the … is incurred, measurable, and expected to be paid within twelve months of the fiscal period ended. However, there are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus