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DiNapoli Issues Report on Transparency of Village Fiscal Activities
… 28 of the 30 selected villages. Without an audit there is little independent verification that transactions have been …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: Brooklyn Economy Sets Records
… Employment grew faster in Brooklyn since the end of the recession than in the rest of New York City, … Comptroller Thomas P. DiNapoli. "It’s an exciting time for Brooklyn with record employment, business growth, and a … Employment grew faster in Brooklyn since the end of the recession than in the rest of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… consists of five members. The District’s general fund budget totaled approximately $941,000 for the 2013 fiscal … Issue a W-2 form for the Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit … documents that would actually be available at the time of billing to calculate the contract amount. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsDiNapoli: Public Drinking Water Needs More Protection
… Comptroller Thomas P. DiNapoli. "Clean drinking water is a precious resource that we should never take for granted," …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems (Report 2023-S-24 ). … To assess the extent of implementation of the one recommendation included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followSecurity Over Electronic Protected Health Information
… and has protection policies in place and a plan to make man …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only … resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. The …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… In New York City's Financial Plan New York City Industry Tracker Dashboards …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if … Board of Trustees of the Freeholders and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted … to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The Trustees …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and … and is governed under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Bolivar – Community Development Block Grant (2013M-353)
… was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through … Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Am I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditCUNY Bulletin No. CU-580
… Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics Background The rate … rate chart and additional information are contained in a memorandum dated 09/01/2015 from Carmelo Batista, Jr. Rates … of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of PAY/CRT Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under … Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… through October 2, 2013. Background The Letchworth Central School District (District) is located in the Towns of … Letchworth Central School District Financial Management 2013M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Thousand Islands Central School District – Financial Management (2022M-201)
… Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed … ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next year’s budget (during the same period), which … by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay debt-service costs during …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Sharon Springs Central School District – Fund Balance Management (2022M-100)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve their budgeting practices and be more … Central School District District Board of Education Board and officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100