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New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… $150 billion in damages. In New York, we are still dealing with the impacts of Superstorm Sandy, which killed 44 people … provide insights into companies’ climate risk exposure, strategies, and scenario planning; and include Scope 1, 2, …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… the city is not obligated to provide but which may be popular. These include over $600 million in services which …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements Summary Chapter 497 of the Laws of … shall establish a handicapped parking education program for the purpose of providing education, advocacy and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programAm I Required to Have an Audit?
Am I Required to Have an Audit
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSt. Lawrence County – Financial Condition (2013M-46)
… December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately … as a budgetary funding source, the County’s fund balance in the general fund decreased 68 percent from fiscal year … action to modify the County’s financial management strategies based on actual performance and economic events. … …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… identified multiple internal control weaknesses that CUNY and BMCC officials need to improve related to the use of bank … colleges are required to notify CUNY Central when opening and closing bank accounts. Of the 23 bank accounts that CUNY … were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were unsupported. …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. … District is a district corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Comptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… Purpose The objective of our examination was to determine the appropriateness of New York State … whose New York State salaries exceeded the SSP income threshold. If the recipients’ income exceeds the SSP … files for the 3,000 recipients whose information was based on incorrect SSA data. For a complete copy of Report …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesVillage of Suffern – Budget Review (B19-6-3)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases School Audits
… valued at $91,704 were either not tagged or the asset tag information on the tag did not agree with the accounting records. ### For access to state and …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed … the ability to overwrite transactions within the financial accounting program. Key Recommendations Review cash receipt …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Budgeting Practices (Sullivan County) The board is not adopting realistic budgets or ensuring the prudent use of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Message from the Comptroller – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerHancock Central School District – Financial Condition (2013M-187)
… 2011-12 and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Tuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the … located in Queens, is part of the City University of New York. LaGuardia offers more than 50 associate degree programs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Center procurement contracts and payments to vendors for purchases of food products that occurred between January … violations regarding purchases from favored vendors. For example, Mr. Dean and his staff solicited donations from certain vendors for annual picnics and parties, which resulted in his staff …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-services