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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year … Public service taxes 8,969,887 8,969,887 Fees and fines 606,946 606,946 Licenses and permits …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1City of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Virtual Currency Licensing
… (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency … services regulator, and its Superintendent is responsible for ensuring the safety and soundness of the State’s … licensees with assets totaling more than $175 billion. For this report, we reviewed a list provided by DFS in …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Comptroller DiNapoli Releases Municipal Audits
… Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases State Cash Report
… Tax revenues of $3.9 billion in May were stronger than projected, with collections for the … said. “New York has also collected more than $1.5 billion in settlement dollars that are not yet appropriated. These … to stronger personal income tax (PIT) collections received in April with the filing of annual returns for the 2014 tax …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportGeneric PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsBuffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-charter.pdfXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… state without certifying compliance with "all applicable registration and filing requirements”. When submitting … for the applicable charitable organization. Process and Document Preparation: When an agency submits to OSC a … Web address: http://www.charitiesnys.com/home.jsp 1 Section 172-a of the Executive Law and Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsOther Bulletin No. 36
… processing of the April 2017 SCF M/C 2% Salary Increase and provide instructions for payments not processed … Increase will be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective … receive the April 2017 SCF M/C 2% Salary Increase and require additional authorization by the Division of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfTown of Ellicott – Justice Court (2015M-111)
… April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a population of approximately … of the Court clerks as a compensating control. Ensure that bank reconciliations and accountability analyses are prepared … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance … operated and maintained in a safe condition at all times.” DEC has regulatory authority over approximately 6,500 dams … loss of life and property from flooding and dam failures, DEC manages a program that includes safety inspections, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… the State Contractor’s procurement process to assure compliance with this bulletin and all applicable state laws. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateTown of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s budgeted operating …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Improper Episodic Payments to Home Health Providers (Follow-Up)
… the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to … for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs … December 13, 2015. Our audit identified $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followCUNY Bulletin No. CU-589
… of OSC’s automatic processing of the July 2017 Increments and provide instructions for payments not processed … Affected Employees Employees in Bargaining Units CB, T8 and TC who meet the eligibility criteria Background Pursuant … Education Law, yearly increments are to be paid in January and July for all eligible PSC represented employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-589-july-2017-city-university-new-york-cuny-incrementsDiNapoli Honors Leaders at NYS Association of Black and Puerto Rican Legislators Conference
… New York State Comptroller Thomas P. DiNapoli hosted a breakfast during the New York State Black and Puerto Rican Legislative Caucus … managed electoral and fundraising strategies for New York, helped found charter schools and created grassroots … New York State Comptroller Thomas P DiNapoli hosted a …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-leaders-nys-association-black-and-puerto-rican-legislators-conferenceDiNapoli Releases May State Cash Report
… New York state collected just over $12 billion in taxes during the first two months of the 2016-17 state … the year." Spending through May 31 included $4.3 billion in local assistance grants for public schools – an increase … billion pension payment made this year that was paid later in the year last year. Other significant increases include …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportOpinion 95-28
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (in obligation issued by a financial institution and secured … LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28DiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… Increasingly, counties across New York state are providing emergency medical services (EMS), amid a drop in EMS workers and inadequate funding, but more state action is needed to ensure localities are able to provide dependable emergency services around the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challenges2018 Annual Audit
… were to determine whether claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee schedules (where applicable). … totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-audit