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XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with … in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB … (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… “The state pension fund has invested nearly $8 million in RealEats because the company is generating results and shows significant potential as demand for online meal … into a new facility. We’re putting pension dollars to work in every corner of our state, while generating solid …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityCambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if … Tenant files did not contain documentation indicating how the Authority calculated rental amounts. The Authority … invoices or receipts. Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… The Board did not adopt adequate policies for tenant rent collections to ensure that payments were safeguarded. … procedures for the collection of tenant rents. Segregate rent collection duties among employees or ensure that …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257State Comptroller Dinapoli Releases Municipal Audit
… Thomas P. DiNapoli today announced the following local government audit was issued. Village of Shoreham – Board … Court Fund only amounted to $3,360. Find out how your government money is spent at Open Book New York . Track … Thomas P DiNapoli today announced the following local government audit was issued …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A … a Cash Advance of this Chapter. Once the bank account is closed agencies must notify BSAO - Cash Management Unit … When the need for a Cash Advance ceases the agency is required to return the money to the State Treasury …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceCopiague Fire District – Credit Card Purchases (2019M-98)
… for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the … $6.5 billion — if not more — in federal relief, which the New York delegation is working towards, this could result in … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetTown of Tuxedo – Financial Operations (2014M-284)
… 2014. Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with … financial reports that include necessary information in a more useful format, including summarized cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not … and employees. Determine if the position of cemetery official is compatible with that of the Supervisor. Establish …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Accounts Payable Advisory No. 22
… Voucher Guidance: All Business Units that purchase goods and/or services on an agency contract or Master Contract … a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information. This facilitates … reference, MWBE spending will not be accurately captured in the New York State Contract System. Therefore, Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… such as service counters with a portion at an accessible height and signs at interior offices with raised lettering … signs identifying accessible parking mounted at the proper height. Four components at the Department of Public Works …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Integrity
… or Convictions Federal Bureau of Prisons Former and Current Federal Inmates Federal Communications Commission … Accusations of Fraud Better Business Bureau Health, Safety and Environmental Violations Department of Labor – … – Enforcement & Compliance History US Department of Health and Human Services Charity Reports BBB Wise Giving Alliance - …
https://www.osc.ny.gov/state-vendors/vendrep/integrityOnline Services
… We offer a growing list of secure Online Services for customers, clients and business partners. For certain services, you must first enroll to get a user ID and password. Log in You must log in to use these services VendRep System (VRS) | Create Account Contact …
https://www.osc.ny.gov/online-servicesCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll … The employee benefit accrued liability reserve (EBALR) was excessive when compared to the potential costs which could be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Yonkers – Budget Review (B6-14-13)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13DiNapoli Statement on Sentencing of Special Education Provider
… “Today’s sentencing of Morton Kramer, the former executive director of … Todays sentencing of Morton Kramer the former executive director of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerJamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97