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DiNapoli: Wall Street Bonuses Declined in 2010
… Thomas P. DiNapoli. The decline in the cash bonus pool reflects changes adopted by the industry in response to … has revised his estimate of the growth in the 2009 bonus pool from 17 percent to 27 percent. DiNapoli also reported … than the 2009 share. Although the size of the cash bonus pool has declined, overall compensation has grown. An …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Lynbrook Union Free School District – Special Programs (2016M-45)
… The Lynbrook Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … driver’s education program session were not deposited in a timely manner. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the … records. As a result, errors and irregularities in the City’s financial operations may not be detected. Key … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Chili - Financial Management and Cash Receipts (2019M-167)
… and increasing fund balances in the general and highway funds. Did not adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not maintain … balance versus the cash attributable to each individual fund. The Board does not receive all the financial … bank reconciliations are performed for each individual fund. Provide the Board with a monthly Supervisor’s report …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to probation in January 2024 and ordered to pay $50,000 in restitution. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… 1, 2013 through February 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization … Jamison Road Volunteer Fire Company Inc Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) City officials did not implement all recommendations in the … assets to cover liabilities. Ontario County Four Seasons Development Corporation – Procurement (2021M-197) …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 billion and were $504.8 … 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion through October, which was …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportOpinion 2008-6
… We are informed that the "hourly rate divisor" is then determined by multiplying the next subordinate officer's …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing $22000 in cash by pocketing fundraising proceeds and writing numerous checks to herself
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsIX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresComptroller DiNapoli Releases Municipal Audits
… County) The town did not have a written agreement or basis for rates charged to the Department of Corrections and … sewer district users more than was necessary. Town of Union Vale – Payroll (Dutchess County) The town overpaid … who deposited receipts for the 2018 program, did not deposit all funds intact. The coordinator held cash to pay …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Town of Florida – Town Clerk Operations (2012M-215)
… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34CUNY Bulletin No. CU-596
… and have been continuously employed on the date of the payout shall be eligible to receive a lump sum cash payment. … shall be paid on the following schedule: Effective Date Percentage to be used 07/01/2015 12.5% (1/8 of amount owed) … Payment Agencies must use the Time Entry code CBP – CUNY Bonus Payment to pay the Lump Sum Cash Payment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie … operates six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Town of Lockport – Justice Court (2018M-36)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports … Town of Lockport Justice Court 2018M36 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36