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VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or external sources. Most … Agencies receive revenue for a variety of reasons …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewState Comptroller DiNapoli Releases Audits
… Incident Database; and ensure adherence to drug testing requirements. Higher Education Services Corporation: … awards to ensure grant funds were allocated and spent for intended purposes. Auditors concluded that the division … Metropolitan Transportation Authority: Long Island Rail Road (LIRR): Maintenance, Inspection, and Testing of the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency … ensure the safety and security of all residents. Shelter providers can use their own security employees, procure … procurement and payment of security services. Maintain a current inventory of security equipment at all shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersDiNapoli: MTA Budget Gaps Return
… reach as much as $3 billion in 2028. Report Financial Outlook for the Metropolitan Transportation Authority Related …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnOpinion 92-28
… taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on … trustees on properly authenticated vouchers, except that money received from taxes and other public sources for the … of school district public libraries, however, pursuant to Real Property Tax Law, §§1322 and 1324, the amount of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… too many families in our community,” said State Senator Anna Kaplan . “I look forward to working with my colleagues …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 2008-5
… of the consideration payable to the fire company (31 Ops St Comp No. 75-1235, at 159 [1975]). There is no statute … before receiving funds under the contract ( see e.g . 1987 Ops St Comp No. 87-28, at 46; 1975 Ops St Comp No. 75-75; 1960 Ops St Comp No. 60-799). …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… $124,383 in restitution, added to the $25,000 he paid upon arraignment. Munson is scheduled for sentencing Oct. 29, 2018 …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… York State and Local Retirement System (NYSLRS) employer contribution rates will decrease for fiscal year 2016-17 and the assumed rate of return for NYSLRS will be lowered from 7.5 percent to 7 … third year in a row, there will be a decline in pension contribution rates as a result of solid investment returns," …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnComptroller DiNapoli Releases Municipal Audits
… Town of Horseheads , Town of Niagara , Orange County Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … Town of Horseheads Town of Niagara Orange County Soil and Water Conservation District and Yates County …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsCity of Long Beach – Budget Review (B7-15-14)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, water, sewer and risk retention funds …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Safety of Infrastructure (Follow-Up)
… in our original report, Safety of Infrastructure (2012-S-29). Background Our initial audit report, which was issued on … Historic Preservation: Safety of Infrastructure (2012-S-29) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District financial … by real property taxes. Key Findings The Board failed to properly establish internal controls or provide adequate … activities. The District has not employed an IPA to audit the District’s finances or LOSAP as required by law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14County of Rockland – Budget Review (B6-15-21)
… located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Endwell Fire District – Controls Over Financial Operations (2013M-277)
… separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … the District’s financial condition. We found deficiencies in the manner in which the Board budgeted for operations and capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit organization located in Schenectady, New York. Crossroads provides preschool … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, Crossroads reported about $1.27 million in reimbursable costs on its CFR for two rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualTuition Assistance Program – Fordham University
… Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s enrollment for …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … Court on Thursday. The case is being prosecuted by the Westchester County District Attorney's office. Rose's scheme … and his team for their outstanding efforts on this case." Westchester County District Attorney Anthony A. Scarpino, Jr. …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Pulaski Assistant Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5,300 in village fees, including the "weekend loans" she took and … 34, of Sandy Creek, was charged with grand larceny in the third degree and corrupting the government in the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesVillage of Suffern – Budget Review (B18-6-4)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2018-19 fiscal year are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to … Village of Suffern Budget Review B1864 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4