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Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… show that the economy is gaining steam, thanks in part to federal aid, more lifts in restrictions and a climb in the … must monitor changing economic conditions and continue to be vigilant when it comes to their finances.” Much of this spike in monthly statewide …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… The Town of Clarence is located in Erie County and has a population of approximately 30,000 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Compliance With Executive Order 88 – Energy Efficiency in State Buildings
… program for pursuing energy efficiency in certain New York State government buildings while advancing economic …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsSelected Aspects of Bus Procurement
… procures buses in a manner which results in the best value for the lowest cost. The audit covered bus purchases from … Background The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation … Key Findings MTA did not apply for federal State of Good Repair discretionary grant monies for certain bus …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementIX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … automatically based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Newstead – Joint Highway Facility Project (2012M-260)
… Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is … costs reasonably expected to complete a capital project when they are known. Ensure that capital project requirements …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Capital – 2021 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (11.4 percent). Transportation accounted for 52.4 percent of all capital projects spending in SFY 2020-21, down from … by $421.9 million (322.1 percent). This category’s share of total capital spending increased from 1.3 percent to 4.5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalMessage from the Comptroller – 2021 Financial Condition Report
… the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of the economic … risks and challenges, and opportunities for changes to improve the long-term outlook for State finances. Federal … stimulus funding authorized by the federal government to continue supporting COVID-19 response costs, economic …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… entries will be created, based on configuration templates, to create balancing entries. Fund is considered a statewide … the SHARE SetID, which means all agencies will be able to access the complete list of Fund codes in the SFS. Fund … five numeric characters in length. ChartField attributes have been assigned to Funds to establish which Funds are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingCompliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… in our initial audit report. Key Finding RGRTA officials have made significant progress in addressing the problems we … in the initial audit report. Both recommendations have been implemented. … To assess the extent of …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followDisposition of Farm Assets
… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsDiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … of planned bond sales for New York State, New York City and their major public authorities during the first quarter of 2024. The planned sales of $4.36 billion include $3.11 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who receive a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksCapital – 2023 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Education, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalState Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card … paid prior to board audit and approval, which could result in the district making improper or inappropriate payments. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits