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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and Town Justice as required. The Highway Superintendent does not maintain inventory records that collectively show …
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)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …
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)
… is in accordance with Board authorizations. Deposit all money collected intact and within three business days after …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… more proactive. As cybersecurity attacks continue to rise, I encourage the state’s Division of Homeland Security and … federal Infrastructure Investment and Jobs Act underscores how critical strengthening cybersecurity is across New York. … prevent cyberattacks. Officials said that they did not do surveys or collect data to see how many of the entities it …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… to our partnership with the New York State Police and the Madison County District Attorney’s Office, these individuals will now … County District Attorney’s Office for their assistance on this case.” Rapasadi, 57, and Relyea, 64, both of …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… and mansion taxes. The MTA has also had chronic difficulty meeting its capital commitment goals. In 2016 through 2019, …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… salaries, aiming to bring them into closer alignment, State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), announced today. In …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… The New York State Common Retirement Fund and The Church Commissioners for England have today written an open … Edward Mason, Head of Responsible Investment for the Church Commissioners for England, quoted from the open … The New York State Common Retirement Fund and The Church Commissioners for England write open letter to …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andComptroller 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 … to the fullest extent of the law,” said Attorney General James. “New York’s public servants have a responsibility to … said Comptroller DiNapoli. “I thank Attorney General James for holding Mr. Porcari accountable and her continued …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds … 584,396 Utilities 754,107 100,726 854,833 214,812 Repairs and maintenance 747,315 64,617 811,932 1,960,490 Other …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… State Comptroller Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II announced that Ricardy … conducted by Investigators from the Rockland County District Attorney's Special Investigations Unit. “Ricardy … investigation and my partnership with Rockland County District Attorney Thomas E. Walsh II, we uncovered his fraud, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply … for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… diversity among the qualities it will actively seek in its board members. When the Fund filed its request for Priceline to commit to board diversity, the company had just one female director. In … it added a second female director to its now 11-person board. “We encourage our portfolio companies to commit to a …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written … agreed with our recommendations and indicated they have taken or plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationXI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… the contract is proceeding as agreed. The specific form of this information may vary depending upon the program. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplified