Search
City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls … the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. The City is governed by its Charter and State laws. The City …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… The New York State Common Retirement Fund and The Church Commissioners for England have today written an open letter to ExxonMobil shareholders in advance of the … ExxonMobil as part of the Climate Action 100+ initiative, and make clear, via their voting, that the time has come for …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… written procedures. Adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total net assets - beginning 79,059,015 3,290,294 82,349,309 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… from State Comptroller DiNapoli's Office investigated and arrested this individual who allegedly committed fraud … York State. I commend the hard work of our State partners in continuing to protect Rockland residents from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… ] Audit Objective Determine whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key Findings The … Determine whether the District applied for all transportation State aid for new bus acquisitions and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… of our audit was to examine the Town’s financial condition and internal controls over selected financial operations for … which comprises five elected members: the Town Supervisor and four Board members. The Town’s major operating funds’ … $6.1 million to a deficit of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… Coca Cola Co. will consider the wages it pays all of its employees when setting executive salaries, aiming to … alignment, State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), … many corporations target CEO compensation at the median of their peer group, certain companies have set their CEO's …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andDiNapoli: NYC's Open Streets Program Supported Retail and Restaurant Job Recovery in Manhattan, Brooklyn
… New York City’s Open Streets program, initiated in 2020 to transform streets … today by State Comptroller Thomas P. DiNapoli. “The Open Streets program provided an outlet for residents, … New York City Department of Transportation (DOT) created Open Streets as a temporary program based on its Weekend Walk …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-nycs-open-streets-program-supported-retail-and-restaurant-job-recovery-manhattan-brooklynTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… during a period of three to four years, he used Department credit cards for his personal use and took cash from … did not establish any policies and procedures for credit card usage. Key Recommendations Amend the bylaws to contain … the disbursement of funds. Ensure that fund-raising events have detailed records of collections and that receipts are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardOverview – Reporting Elected and Appointed Officials
… To make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. This presentation describes the specific … Elected and Appointed Officials Theres a process to detrmine how many days these officials work if they dont …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewState Agencies Bulletin No. 2027
… 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 1569
… the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1484
… Purpose To inform agencies of OSC’s automatic processing of the April 2016 M/C Performance Advances and provide … To inform agencies of OSCs automatic processing of the April 2016 MC Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1484-april-2016-management-and-confidential-mc-performance-advancesState Agencies Bulletin No. 1408
… 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 500 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1408-april-2015-management-and-confidential-mc-performance-advancesOversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdfOversight of Juvenile Justice Facilities (2022-S-13) 180-Day Response
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13-response.pdfFranklin Central School District – Information Technology (2022M-19)
Determine whether Franklin Central School District (District) officials adequately managed network and local user accounts and software and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/franklin-2022-19.pdfAlbion Central School District – Financial Management (2021M-200)
Determine whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/albion-2021-200.pdf