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State Comptroller DiNapoli Releases Municipal Audits
… of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… Retirement Fund, released the following statement today in response to a majority shareholder vote of 62.3 percent in … from consideration at its 2016 annual meeting was rejected by the U.S. Securities and Exchange Commission. That year it … New York State Common Retirement Fund is the third largest public pension fund in the United States, with an estimated …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingState Contract and Payment Actions in December
… Office of the State Comptroller approved 1,484 contracts for state agencies and public authorities valued at $1.6 billion and approved … Education Department $1.1 billion in general aid to 518 school districts. $934.7 million in excess cost aid for …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberOpinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … in pertinent part that: If the governing body of any tax district shall determine that it is for the best interests of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3State Comptroller DiNapoli Releases Municipal & School Audits
… to outside law enforcement for review. Brighton Central School District – Procurement (Monroe County) District officials did … disbursements totaling $1,308 were not recorded in the accounting records. In addition, the board did not adopt …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… million members, retirees and their families rely on us for their financial security in retirement, and we're making … portfolio of public and private equities, fixed income, real estate and alternative instruments. … The financial health of …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Ticonderoga – Capital … totaling $3.2 million were not recorded in the accounting records. Town of White Creek – Disbursements and … to the board-approved abstract. Brocton Central School District – Financial Management (Chautauqua County) The board …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… the Town’s financial management, oversight of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … While certain water operations are tracked in the Town’s accounting software, separate fund balance records for each …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and … Ensure that bank statements are reconciled to the accounting records monthly. Ensure that claims are properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsState Contract and Payment Actions in February
… $1.8 million to HNTB New York Engineering and Architecture PC for engineering services for the New NY Bridge Project. …
https://www.osc.ny.gov/press/releases/2018/03/state-contract-and-payment-actions-februaryOpinion 95-30
… by, a bank or trust company located and authorized to do business in this State. Such a time deposit account or …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… million and although our prior audit and other external audits noted School disbursements lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and Advance Auto Parts Inc … clarifying how the Fund reviews companies’ preparedness for the transition to a low-carbon economy, and delineating …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and college … members and receives the majority of its funding through real property taxes. DiNapoli’s audit revealed district …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsComptroller DiNapoli Announces State Contract & Payment Actions
… Approved $954,700 in federal funds for a 44-foot patrol vessel outfitted with homeland security equipment to help …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsComptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced … that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … of Investigations and the Division of Local Government and School Accountability. DiNapoli encourages the public to help …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentenced-0Comptroller DiNapoli & A.G. Schneiderman Announce Jail Time for Former Highway Superintendent Sentenced in Public Corruption Case
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced … that Roger Burlew, the former Highway Superintendent for the town of Erin who stole $65,000 from the Town, has … of Investigations and the Division of Local Government and School Accountability. DiNapoli encourages the public to help …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-jail-time-former-highway-superintendent-sentencedExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt … $55,853,628 Franchise taxes 4,055,505 4,055,505 Public service taxes 8,969,887 8,969,887 Fees and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… billion. "Facebook needs to demonstrate to its customers and its investors that it is taking steps to uphold its terms … to show that it has the ability to protect users’ privacy and prevent the proliferation of sexual harassment, hate speech and fake news from its platform. The company has already suffered a …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdf