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Comptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its Consolidated Fiscal Report (CFR) were properly … fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualTown of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background … The elected Town Board is the legislative body responsible for managing Town operations, including maintaining sound … Town’s general and highway fund budgeted appropriations for the 2013 fiscal year totaled approximately $275,000 for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… ID, fund, program, and department assigned to the advance account must be used and can be viewed on the … public query in SFS. The appropriate account code from the table below is also required. When … receivable balances in the Modified Accrual Ledger. ACCOUNT CODES USED TO ESTABLISH, INCREASE OR REDUCE CASH …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Lyndonville Central School District – Financial Condition (2016M-143)
… surpluses. Most of the reserves with balances as of June 30, 2015 totaling more than $10.1 million were overfunded or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 … statutory limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226New York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownState Agencies Bulletin No. 1745
… Employees All NYSLRS Reportable Employees and New York State employees who are enrolled in the New York State Employees Retirement System (ERS) (Retirement Plan 7Y) and the New York State Police and Fire Retirement System (PFRS) (Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… whether the costs claimed by Lifespire, Inc. (Lifespire) on its Consolidated Fiscal Reports (CFR) were valid and … It provides services directly and through a network of approximately 750 nonprofit service providing agencies, with about 80 percent of services provided by private nonprofits and 20 percent …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… impacted by severe weather-related disasters. The costs for cleanup and repairs erode monies that could have been … debt issuance continues to be a primary source of funding for infrastructure projects. Outstanding capital debt for all counties, cities, towns and villages in New York …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetComptroller DiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the State, New York …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterManagement of Capital Projects
… The MTA must submit a five-year Capital Program to the State’s Capital Program Review Board (CPRB) for approval and … Capital Program is to bring the MTA’s capital assets to a “State of Good Repair” and keep them there through capital …
https://www.osc.ny.gov/state-agencies/audits/2020/12/14/management-capital-projectsHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full op-ed is … AI applications, such as chatbots. And now, with last year’s widespread introduction of generative AI tools that can …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationState Comptroller DiNapoli Releases Audits
… with Executive Order 95 (Open Data) (Follow-Up) (2021-F-29) An audit report issued in September 2020 found the … rates established by SED. For the three fiscal years ended June 30, 2018, auditors identified $193,420 in costs that did … through rates set by SED. For the fiscal year ended June 30, 2018, auditors identified $199,372 in ineligible …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Hannibal Fire Chief and Father Arrested
… New York State Comptroller Thomas P. DiNapoli, Oswego County District … Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal … trust. My thanks to District Attorney DiMartino and the State Police for their assistance in ensuring justice is …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… for expenditure until a written repayment agreement is entered into…” and advances must be repaid to the State. … the repayment to the State. In these cases, although there is only one contractual agreement, the agency must create two … agreement associated with a Repayment agreement is created as a Procurement Contract in the Purchasing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… 31, 2015. Background OMH provides services to New York State residents with mental illness both directly (through State-operated facilities) and indirectly (through service … Eligible individuals include those discharged from State psychiatric centers and public and private hospitals, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus