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State Comptroller DiNapoli Releases Municipal Audits
… records and documents. Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (Suffolk County) The district's adopted Length of Service Award Program point system does not comply …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Violation Operations (Fulton County) City officials have not established sufficient procedures for pursuing the … 61 percent of total parking violations. The city could have collected an additional 1,757 parking violations …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsNew York’s Economy and Finances in the COVID-19 Era
… September 30, 2020 September 16, 2020 September 2, 2020 August 19, 2020 August 5, 2020 July 22, 2020 July 9, 2020 Additional …
https://www.osc.ny.gov/reports/covid-19-november-12-2020Wyandanch Union Free School District – Budget Review (B25-7-3)
… purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The … purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… approximately $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real … the majority of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… performs the outreach for Vendor, Employee Expense and SSP checks issued out of the State’s General Checking … outreach for Refund, Payroll, Vendor, Employee Expense and SSP checks see Operational Advisory 8 – State Check Outreach … letter from the payee. Vendor, Employee Expense or SSP General Checking Account Outreach For the reissuance of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the jury … expenses of the former Mount Vernon Mayor Richard Thomas and a public relations firm. "Mr. Porcari violated his public duty, manipulated city finances and authorized payments of thousands of city dollars for the …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonOperational Advisory No. 9
… Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the … 4/22/25 SSP State Supplemental Payments 4/22/25 WCB Workers’ Compensation Board 4/22/25 P All State …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes … Special Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. Trusts that benefit … from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance Statement of the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsOptional Membership – Membership and Enrollment
… year basis; or Annual compensation less than the New York State’s minimum wage multiplied by 2,000 hours. Before July … is received by NYSLRS, as long as it is received on or after the hire date. If membership is optional but the … . Employees’ Right to Membership All employees of the State or of a participating employer, who are not mandatory …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be … previously posted expenditure accounting transactions) D. Hybrid Journal Entries (contain both expenditure and revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewDiNapoli: 82 School Districts in Fiscal Stress
… Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, … office has assessed and scored the financial stability of school districts. The latest round of scoring designated eight school districts in “significant …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressTown of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shelter-island-town-p7-23-22.pdf2021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdfJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdf2022 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2022.pdfBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bayport-blue-point-2021-116.pdfJustice Court Fund: Back to Basics for Town & Village Justice Courts
Print out presentation for more information.
https://www.osc.ny.gov/files/local-government/academy/pdf/jcf-back-to-basics-11-20-19.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44) 30-Day Response
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44-response.pdf