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Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)

… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led … the unknowns of future financial impacts. The pandemic increases the need for local officials to more closely …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20

DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District

… Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least $34,000 from her former employer, the … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli and Acting …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-district

State Comptroller DiNapoli Releases Municipal Audits

… did not perform an annual audit of the treasurer’s records for 2017 and 2018. The treasurer did not file required annual … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange transaction is … of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

Comptroller DiNapoli Releases School District Audits

… claims paid during the audit period and found that for the claims reviewed, procedures were followed and claims were adequately documented, for appropriate purposes and properly audited and approved … pricing or obtain alternative proposals or quotations for project purchases. The board also did not always approve …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0

Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual

… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … between three and five years of age. BANY is reimbursed for these services through rates set by SED, which are based …

https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual

Comptroller DiNapoli Releases Municipal Audits

… did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … training to employees. Town of Geddes – Account Clerk’s Salary and Benefits and Cash Disbursements (Onondaga County) … from her pay, totaling $2,875 and received an unauthorized retroactive buyout payment of $2,000 for 2016. Madison County …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its … July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education provider … special education services to children with disabilities who are between 3 and 4 years of age. SED sets the special …

https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manual

Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department

… State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean … the New York State Police, he will face the consequences for his actions.” Gaylor Jr., 41, of Olean, was charged with … account, which he then used to withdraw cash and pay for personal expenses. Gaylor Jr. is due back in court on …

https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-department

Government-Wide Financial Data – 2021 Financial Condition Report

… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)

… and internal controls over information technology for the period July 1, 2011 through December 31, 2012. … the School entered into the leases without any process for determining the fair rental value of the buildings. … required, we found that the School only sought competition for one of the service contracts. These findings are of …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information

State Agencies Bulletin No. 266

… employees. Effective Date(s) Checks dated July 18, 2001 for Administrative agencies Checks dated July 26, 2001 for Institutional agencies OSC Actions OSC will begin issuing … State policy regarding when paychecks may be presented for payment remains the same; that is, Wednesday for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checks

State Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies

… nonmonetary contributions and expenditures to any campaign for or against a candidate, or to influence public opinion on … proposals it had filed with each company. A proposal for political spending disclosure at casino and hotel …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companies

Government-Wide Financial Data – 2022 Financial Condition Report

… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Rockland County – Budget Review (B22-6-9)

… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

State Comptroller DiNapoli Releases Municipal Audits

… not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 … 2021, identifying certain conditions and opportunities for town management’s review and consideration included recommendations for the following findings: monthly financial reports, bank …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds

… bonds refinance outstanding General Obligation debt issued for transportation, environmental and other purposes. “Thanks … Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 through 2024 … cost bid of 3.034202 percent. A summary of bids received for the Series 2019B Taxable Bonds can be viewed here: …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds