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Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. … The COVID-19 pandemic (pandemic) has had various levels of impact on the financial operations of local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
The purpose of our budget review was to provide an independent evaluation of the Towns adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… State Comptroller Thomas P. DiNapoli and Acting United States Attorney Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least $34,000 from …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Comptroller DiNapoli Releases Municipal Audits
… over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is not … update documents with the Office of the State Comptroller. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… balance; fund balances were not actually reduced at the levels represented to taxpayers in the adopted budgets. The … amendments, as appropriate, so that the private contractor does not exercise the custodial and disbursing functions …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Comptroller DiNapoli Releases School District Audits
… in undetected errors totaling approximately $3,900. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Behavior 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 … to the deficiencies we identified. To BANY: Ensure that all costs reported on annual CFRs fully comply with SED …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… coverage totaling $30,876 from April 2017 through July 31, 2018. Auditors also found the clerk did not withhold the … paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County) The justice’s cash balances … totaling $1,864. In addition, the board’s audit of the court records and reports was inadequate. Find out how your …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… in reimbursable costs for its Special Education Itinerant Teacher services (referred to as the Program). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… with COFD, was arrested after a joint investigation by the Comptroller, District Attorney and State Police. “Gaylor Jr. betrayed his duty to his community by allegedly stealing funds meant to protect the citizens of … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentGovernment-Wide Financial Data – 2021 Financial Condition Report
… includes activities that are partially or fully supported by user fees. Statement of Net Position This statement … reports the change in net position, which is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs to arrive at net …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes … Charter School, located in the City of Rochester in Monroe County, is governed by a Board of Trustees which is comprised …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationState Agencies Bulletin No. 266
… State Insurance Fund employees. Effective Date(s) Checks dated July 18, 2001 for Administrative agencies Checks dated July 26, 2001 for Institutional agencies OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksGovernment-Wide Financial Data – 2022 Financial Condition Report
… includes activities that are partially or fully supported by user fees. Statement of Net Position This statement … reports the change in net position, which is calculated by: Reducing the expenses of each of the State’s programs by the revenues generated by those programs to arrive at net …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataRockland County – Budget Review (B22-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9State Comptroller DiNapoli Releases Municipal Audits
… government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… $112.4 million in debt service savings to the state on a net present value basis. The newly issued bonds refinance … “Thanks to strong investor interest in our bonds and a low-interest rate environment, taxpayers have received … sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsCUNY Bulletin No. CU-664
… reported on the employee’s Form W-2. Questions Questions about processing transactions for Elevator Mechanics may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerLivingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4