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Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … not developed a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected … did not maintain the Village’s accounting records in a complete and accurate manner. Specifically, we found … and accounts payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15DiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Columbia County District Attorney Paul Czajka, and the New York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former … DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the arrest of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… The state Office of Children and Family Services (OCFS) is not doing enough to ensure adequate protections are in place for children who are placed in the custody of … The state Office of Children and Family Services OCFS is not doing enough to ensure adequate …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for … line is crossed, a clear message must be sent that such behavior will not be tolerated. I thank Bolivar Police Chief … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… when goals were not met. We also found: Required Annual Financial Disclosure Statements that are meant to help … and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key Recommendations … member and official should complete and file an annual financial disclosure statement. Monitor PILOT billings and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was … development struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… "Tonight our nation mourns the passing of U.S. Supreme Court Justice Ruth Bader Ginsburg. "She was a champion for justice, one of the brightest legal minds in American History and a passionate defender of the U.S. Constitution. She was a trailblazer for women and …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279DiNapoli: Pandemic Hit to Sales Tax Revenue Threatening Fiscal Health of Local Governments
… New York’s municipalities collected nearly $17 billion in sales tax revenue in 2019, representing 9.7 percent of all … revenue, according to a comprehensive report on local sales tax released today by State Comptroller DiNapoli. Every … losses from the pandemic. “COVID-19 has decimated local sales tax revenue this year, blowing holes in the budgets of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-pandemic-hit-sales-tax-revenue-threatening-fiscal-health-local-governmentsCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… had a fiduciary duty to the estate and to the decedent’s son, the sole beneficiary of his father’s will. New York law … the value of the estate’s assets. In 2009, the decedent’s son retained an attorney and filed a motion in the …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… whether they collect anonymized sexual orientation and gender identity data to guide talent development, increase … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. It …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesDiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… the end of the second quarter of the state’s fiscal year. For the three-month period ending Sept. 30, 2022, Fund … world and we expect a challenging investment environment for the foreseeable future. Still, the Fund is highly … found the Fund “continues to be a leader amongst its peers for management and operational transparency.” DiNapoli …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 … experienced second quarter declines, their first half of 2022 was still quite strong. In total, these collections … totaled more than $55 billion in the second quarter of 2022 AprilJune an increase of 122 or nearly $604 million …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… Friedman was convicted and sentenced to four months in jail, and ordered to pay $775,000 in restitution to Met … expected to be sentenced on March 9, 2015, to 18 months in jail along with restitution for the monies he stole. These …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… and Wyoming . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures … weighing and measuring devices. Key Findings Officials in the 10 County Departments did not always adequately … (24 percent) were not inspected. Reliable systems were not in place to maintain complete and accurate master lists of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs unaddressed. As …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program