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Accounting 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.pdfCity of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… materials are commonly used for a variety of purposes in medicine and other industries. Under an agreement between New …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… officials accurately accrued and correctly paid employees for earned compensatory time and vacation leave. Key Findings … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time and vacation …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126DiNapoli: Investors Expand Corporate Disclosure of Political Spending
… other companies, and received majority votes at Dean Foods (51.8 percent) and Valero Energy (51.6 percent). …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsU. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… Supreme Court’s decision in Citizens United, investors and the larger public have been left in the dark on the … U. S. Steel's General Counsel, Chief Compliance Officer and Senior Vice President of Government Affairs Suzanne Rich … their spending on candidates, political parties, ballot measures, any direct or indirect state and federal lobbying, …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsDiNapoli: Central NY Village Official Stole More Than $100K
… County stole more than $117,000 in public funds. The New York State Police yesterday arrested Margaret Bailey and … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kCity of Dunkirk – Budget Review (B24-1-10)
… million to liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital … fund existing at the close of its 2024 fiscal year. During the effective period of the Act, the Fiscal Affairs … and precluded us from determining the reasonableness of all of the City’s significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Seminars for Local Officials
… a local government official with your home and work lives is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be … training near you. … OSCs Local Official Training Unit is offering a series of virtual seminars for municipal and …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsOpinion 88-76
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Investments (of private moneys) …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Harford Fire District – Records and Reports (2016M-170)
… of Audit The objective of our audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170New York State Comptroller DiNapoli Statement on MTA Finances
… statement on the Metropolitan Transportation Authority’s (MTA) July Financial Plan released today: “The MTA’s July Financial Plan projects the budget for all five …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven … caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, … oxygen equipment—a type of DME—is allowed as a continuous (i.e., uncapped) rental and is not purchasable under Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… subject to the competitive bidding thresholds are made in accordance with GML. Enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… The Treasurer did not maintain adequate accounting records to report the Program’s financial activity. The Board …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes … comprehensive inspections, testing, and maintenance of resident care-related medical equipment. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Caucus 2025: Important Information for New Yorkers
… Learn more about State Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New …
https://www.osc.ny.gov/reports/caucus2025-0