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Cuddebackville Fire District – Board Oversight (2024M-94)
… December 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by … claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the … until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Accounting for Medicaid Expenditures
Provide updated guidance to counties on accounting for Medicaid expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-medicaid-expenditure.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund … statement of activities is presented in an accompanying schedule . … Examples from GASB Statement 34 Sample City …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1City 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-b24-1-10Little Flower Union Free School District – Fixed Assets (2022M-78)
… report - pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials … raised in their response. … Determine whether Little Flower Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Copiague Fire District– Mechanic Shop Operations (2021M-93)
… - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and … in their response. … Determine whether the Copiague Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Selected Safety and Security Equipment at Subway Stations
… and observation of the cameras’ input on monitors off site. As of June 1, 2016, Transit had installed 7,152 CCTV …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsState Comptroller DiNapoli Releases Municipal & School Audits
… found that claims were not properly audited before payment. As a result, there was an increased risk that … approximately $141,000 should not have been approved for payment because they had one or more exceptions. Morris … supported or properly audited and approved before payment. Of the 300 claims reviewed totaling approximately …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… one of the largest electric power holding companies in the United States, has agreed to produce a climate change … change, and the fight to combat it, pose significant risks for the energy sector's long-term value, but forward-thinking … Duke Energy will produce its climate risk assessment in the first quarter of 2018. The Fund holds shares of Duke …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskState Contract and Payment Actions in September
… $5.6 million with Apogee Telecom Inc. for internet access service at University at Albany. $5.5 million with D2L LTD … and grounds equipment and services. Department of Civil Service $305.5 million to CVS Caremark to provide pharmacy … including administrative and clerical support; ambulance; custodial services; legal; and temporary staffing services; …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberOpinion 89-51
… contractors engaged by the fire company in connection with fighting a fire within the fire protection district. … provide heavy equipment, such as bulldozers, in connection with fighting a fire within the district. Section 184(5) of … private contractors engaged by the company in connection with fighting a fire within the district. We note that a …
https://www.osc.ny.gov/legal-opinions/opinion-89-51DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… allegedly squandered the investors' cash on failed burger joints and personal expenses. I encourage any victims … Service, Federal Bureau of Investigation, and the New York State Comptroller's Office in April 2018 at … to fund other business enterprises – including hamburger restaurants – personal purchases, and paying other victims of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) did not adequately evaluate … Albany; Counties of Broome, Cortland and Oneida; and North Syracuse Central School District) spent approximately $2.4 … Three units (Broome County, Cortland County and North Syracuse Central School District) spent approximately …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5NY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund Fund today called on Facebook Twitter and Alphabet to publicly report what they are doing to enforce the terms of service by which all of their platform users must abide
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersOxford 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-s9DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah announced that the … Free School District were arrested on corruption charges for allegedly stealing school district funds earmarked for … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemState Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Dix – Supervisor’s Control of Cash (Schuyler County) The … banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 of … maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) In addition to …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… receive if you die while working for a public employer or after you retire (death benefits); Benefits you can receive … disability or death. It is important that you maintain an up-to-date understanding of your Retirement System and the … be divided between you and your ex-spouse. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The … or procedures. The Treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. … over key financial areas. Maintain complete and accurate accounting records. Ensure claims are audited before payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities