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State Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … during our previous audit; this is partially attributed to the budgets adopted by the Board. These budgets featured …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… In recent years, the Board over-estimated the sales tax revenues and incorrectly estimated the amount of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55X.7.B Local Customers – X. Guide to Vendor/Customer Management
… and Repayment Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For … Corporate Customers of this Chapter for additional guidance on when Centralized Corporate Customers are needed.) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… the calculated limit of $331,470 by $65,143. City of Syracuse – Water System Cybersecurity (Onondaga County) City …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Horseheads Central School District – Financial Condition (2016M-138)
… 2016. Background The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, … operates seven schools with approximately 4,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… the Board increasing the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10DiNapoli: Fix Delays With Child Support Payments
… New York had the nation's second-highest balance of … fiscal year 2016, according to an audit released today by State Comptroller Thomas P. DiNapoli. Although the state … Temporary and Disability Assistance (OTDA), which oversees New York's child support program, has made some improvements …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and guidance are … To determine if the Office of Temporary and Disability Assistances oversight and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsState Comptroller DiNapoli Releases Audits
… district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, serving … property they might damage as a result of an accident. DMV is responsible for tracking the expenses of administering the … while OCFS generally had established controls to ensure it is conducting program and fire safety inspections for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… improve, and expand this asset, the MTA committed $33.1 billion in capital program funding between 2010 and 2019 … of its storm surge mitigation equipment prior to hurricane season and in advance of an expected severe weather event. In …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsXI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… to dispatch POs to suppliers. The purpose of this section is to describe the available methods for creating … create, or stage, POs for contracts. The process is known as “staging contract releases” and can be used to … agencies do not need to enter information on a PO that is already included on the contract, contract line, and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersOpinion 2003-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … other recreational purposes must be deposited into a trust fund, "to be used by the town exclusively for park, … and are consistent with the statutory purposes of the fund. Accordingly, moneys, in lieu of land for park, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… New York City Comptroller Scott Stringer, Rhode Island State Treasurer Seth Magaziner and State of Vermont … I am committed to finding a way to pay for it." "In Rhode Island, government, non-profits and the business community … and the inherent beauty of the Ocean State," said Rhode Island Treasurer Magaziner . "The Clean Power Plan is an …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and partially implementing the fourth. State University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… for a variety of reasons. The recording of a cash receipt is the recognition of moneys received from internal or … in the Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The … when depositing and classifying revenue as each fund is often restricted to receiving certain types of revenue. …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can use this opportunity to build reserves and take other actions to address future uncertainty. Despite challenges, the city’s economy continues to grow and deliver better than expected tax revenue, supporting …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateState Agencies Bulletin No. 1695
… To inform agencies of OSC’s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with contribution … Roth Affected Education Department, School for the Blind and School for the Deaf Employees Employees who currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1695-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda