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DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… that David Shaw, the former parks and recreation director of the Village of Waverly pleaded guilty to official misconduct for destroying and altering Village of Waverly Recreation League records. Shaw was sentenced to … that David Shaw the former parks and recreation director of the Village of Waverly pleaded guilty …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsNew 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 … 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-stateDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… how quickly these hazards have to be corrected. City rules only state that proof of correction must be submitted …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… $1.51 back in federal spending, as compared to a national average of $1.70. DiNapoli’s report found that for the second … reflects short-term measures, however, not enduring policy changes. As the temporary aid winds down, the … were 6.7% of the total federal receipts from social insurance taxes. New York’s per capita contribution for such …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… some positive developments for the state’s fiscal recovery from the pandemic, including higher than expected personal … income tax collections and the prospect of significant aid from the federal government, in his review of the Executive … years. After that, budget gaps are projected to grow from $902 million in SFY 2022-23 to $6.2 billion in SFY …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… environments. Government construction spending was the only category of construction spending in the City that was … billion for capital commitments, but was able to commit only an average of $5.8 billion. 13 The Port Authority (PA) … Although firms with fewer than five employees were the only category that increased in number, they increased by …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… recovery as part of the ARP/ESSER III application process, only one of the Big Five districts reviewed (Buffalo) has … districts. In the 2021-22 school year, Buffalo was the only district to have more students enrolled than it did ten …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
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
… June 30, 2018. About the Program CPN is an SED-approved, non-profit special education provider located in Roosevelt, … $42,442 in excess staffing, $1,223 in payments made to a non-SED position, and $42 in salaries that were in excess …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… onsite inspections documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… program contributed to delays in urgent home repairs for seniors. The audit found the agency needs to do more to … “The RESTORE program has been a vital resource for seniors across our state whose homes may be at risk if they … gave out 49 RESTORE awards for 785 projects to assist seniors needing emergency home repairs. The program’s total …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… segregated critical duties so that one individual does not control all phases of a transaction, or designed … Village also needs to improve internal controls over IT. We found that copies of back-up data are not stored in a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from Recreational …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Attorney General Letitia James and Comptroller Thomas P. DiNapoli today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position … expenses of the former Mount Vernon Mayor Richard Thomas and a public relations firm. Today in Westchester County …
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
… New York State Police. “School districts are struggling to make ends meet during these difficult times. It is … that Ms. Hand allegedly stole from the district to fund her personal shopping,” said DiNapoli. “I thank U.S. … York Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious proposals hit … issues that we can address here in New York, in contrast to the gridlock we are witnessing in Washington. “The focus now turns to how the state will pay for these proposals and the …
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
… managers’ failure to return fees to applicants not only misleads applicants about their chances of getting an …
https://www.osc.ny.gov/press/releases/2019/12/mitchell-lama-applicants-charged-200-virtually-no-chance-apartment-their-lifetimeExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 6,907,756 1,582,891 8,490,647 16,863,457 Operating income (loss) 4,422,127 (238,804) 4,183,323 (540,532) Nonoperating … (1,146,037) (961,911) (2,107,948) (62,031) Income (loss) before contributions and transfers 3,276,090 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets