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Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051New York State Comptroller DiNapoli Statement on MTA Finances
… Thomas P. DiNapoli issued the following statement on the Metropolitan Transportation Authority’s (MTA) July … for all five years of the plan period will be balanced on a recurring basis, a remarkable achievement given the dire … economic recovery. “It is now up to the MTA to execute on the initiatives necessary to achieve the ongoing budget …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the Board … by law. … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialSustainable Investments and Climate Solutions Program
… including private equity, actively managed public equity strategies, green bonds, clean and green infrastructure …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The clerk generally …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… sufficient oversight of the bookkeeper. Annual update documents were not filed with the Office of the State … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example … statement should be treated as a prior period adjustment. Account code 8015 should be used to reduce beginning fund …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Bangor – Board Oversight (2012M-193)
… and regulations. Town officers and employees should remit all fees and collections to the Supervisor by the 15th of the … month that collections were received. Maintain custody of all Town bank accounts. Conduct a thorough and deliberate … Conduct an annual audit of the records and reports of all Town officers and employees who received or disbursed …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Pawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … duties over cash disbursements. Key Recommendations Adopt a formal process for capital projects that includes a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period … Board is comprised of four elected members and an elected Supervisor. The Town reported expenditures of $244,200 for …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… New Jersey has a tracking system that accurately accounts for all its properties, including all leases; whether it has … the development of major infrastructure, a modern port for the harbor shared by the two states, tunnel and bridge … to the world. These facilities provide a global connection for passengers and cargo. WTC – whose core functions …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfAdministration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfDiNapoli: City of Troy's Finances in Precarious Position
… to finance day-to-day operations and insufficient funding for capital costs, according to an audit released today by … Thomas P. DiNapoli. DiNapoli applauded the city’s new mayor for agreeing to take immediate steps to remedy the … taxes, mortgage taxes, and interest and penalties on real property taxes that were overestimated by a total of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … its fullest capabilities. The town paid nearly $2,000 more than necessary for unleaded fuel purchased by the parks … when payments are due and what is to be done if someone does not reimburse the town in a timely manner. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli Announces New $7 Million Investment in Northern Ireland
… (Fund) is investing $7 million (£5 million) in Northern Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed by …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-ireland