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East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in February 2021 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
Determine whether TompkinsSenecaTioga Board of Cooperative Educational Services BOCES officials ensured network access and information technology IT assets were properly safeguarded
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… of $101,794 in payments with unsupported time and payroll records, $42,442 in excess staffing, $1,223 in …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… once emergency federal aid ends. “One year after the first case of COVID-19 was confirmed in New York, we continue to … Authority (MTA). However, the MTA has budgeted to a worst-case scenario, and so proposed tax revenue appropriations …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong … justice reform and improving the election process.” … Gov Cuomos State of the State message outlined a strong …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
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 Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… forth dozens of proposals to tackle big and small issues. His ambitious proposals hit on some important issues that we …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsMitchell Lama Applicants Charged $200 for Virtually No Chance of Apartment in Their Lifetime
… Despite waiting lists for Mitchell Lama apartments being very long and turnover very slow, some … no chance of getting an apartment in their lifetime, an audit released today by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Town Supervisor and four Council Members. For the fiscal year ended December 31, 2012, the Town’s reported … budgets and effectively monitoring budgets throughout the year. The Board has not established an effective claims … operations against budget estimates throughout the fiscal year and ensure that appropriations are available before …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a … to contractors to recover some of the $3.1 million in additional costs that were due to Project delays. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the period January 1, 2011, through February 29, 2012. … Town Supervisor and four council members. Appropriations for all funds in the 2012 budget totaled approximately $1.9 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Figure 1). Employment dropped by 3 percent, less than the 6.2 percent decline across the private sector overall. In … than the drop in the State’s total private employment (11.6 percent). Across the State, the industry’s recovery after … jobs) to 138,000 (see Figure 6). This was the largest one-year decline for the industry in terms of percentage and …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19DiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… to the Elderly (RESTORE) program contributed to delays in urgent home repairs for seniors. The audit found the … on a local level. DiNapoli’s audit found that errors in the agency’s selection of LPAs resulted in many New York counties receiving no service through the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… by Comptroller DiNapoli’s Division of Investigations. The case was prosecuted by Assistant Attorney General Meagan …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… that Ms. Hand allegedly stole from the district to fund her personal shopping,” said DiNapoli. “I thank U.S. Attorney …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds Operating revnues: Charges for services …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… audit was to examine the Town’s financial condition and internal controls over selected financial operations for the … in 2012. Key Findings From 2008 through 2011, the general fund’s results of operations aggregated to net operating … Develop a long-term financial plan to mitigate the negative impact of its recurring operating deficits and to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsStatement from New York State Comptroller Thomas P. DiNapoli on Repeal of Affordable Care Act
… from pre-existing conditions and potentially punches a big hole in our state budget. Members voted for this … from preexisting conditions and potentially punches a big hole in our state budget …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-repeal-affordable-care-act