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DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… $1,711 in cash from the non-profit’s Annual Fourth of July festival that was earmarked for the city’s Business … $1711 in cash from the nonprofits Annual Fourth of July Festival …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthImplications for the Future – 2021 Financial Condition Report
… pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … with regard to the pace of the recovery and its impact on tax revenues and spending on programs. The Key Role of … to local governments, school districts, businesses and individuals. Federal proposals currently before Congress may …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… did not: Enforce or adopt adequate bylaws. Develop or approve operating budgets or ensure proper accounting or … controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … and recommendations and indicated they have begun to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightGeneva City School District - Reserves (2018M-51)
… Geneva City School District Reserves 2018M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Port Byron Central School District – Network User Accounts (2021M-119)
Determine whether Port Byron Central School District (District) officials ensured network user account controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/port-byron-2021-119.pdfSouth Orangetown Central School District – Network User Accounts (2022M-24)
Determine whether South Orangetown Central School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-orangetown-2022-24.pdfCherry Valley – Springfield Central School District – Financial Condition (2020M-156)
Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cherry-valley-springfield-2020-156.pdfCarmel Central School District - Extra-Classroom Activities (2018M-45)
… Carmel Central School District ExtraClassroom Activities 2018M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… time, she stole $86,389 in tax payments to pay for her online shopping, groceries and car payments. She pleaded … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Fiscal Stress in School Districts Common Themes for School Year 2016-17
Fiscal Stress in School Districts Common Themes for School Year 2016-17
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2016-17.pdfFiscal Stress in School Districts Common Themes for School Year 2017-18
Fiscal Stress in School Districts Common Themes for School Year 2017-18
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2017-18.pdfVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Pine Valley Central School District - Financial Management (2019M-35)
Determine whether the Board and District officials properly managed finances by ensuring budget estimates and surplus fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/pine-valley-35.pdfOpinion 92-32
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Contract and Payment Actions in December
… Corp. for facility and infrastructure build-out of an advanced packaging operation for the NY Power Electronics … Center in Utica. $4.1 million to Gryphon Sensors, Inc. to design, procure, install and test unmanned aerial systems and … Syracuse. $4 million to the city of Auburn for facility design, renovation and construction, and the purchase of …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberBureau of State Accounting Operations Bootcamp
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-accounting-presentation-3.pdfProcessing of Paper Tax Returns
… years 2013 to 2015. According to State Finance Law, when a commodity or service desired by a State agency is available … market rate, the State agency must purchase that commodity or service from the preferred source. NYSID …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsComptroller DiNapoli Releases Municipal Audits
… did not properly monitor fuel purchases or reserve tank inventories. Officials also did not adequately safeguard …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … The determination of materiality and the resulting impact on accounting decisions requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materiality