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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … (Franklin County) Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January … safeguarded information technology assets. Newark Valley Fire District – Board Oversight (Tioga County) Auditors found …
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"
… nonexchange transactions (for example federal or state programs which local governments are mandated to … is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of … be used in preparing your annual financial report to the State Comptroller. Statement No. 33 changes revenue …
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)
… of our audit was to review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through … by an elected Town Board, which comprises a Supervisor and four Board members. The Town’s 2013 budgeted … not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic …
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
… million (12 percent) 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 before payment. Medina …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County) The justice’s cash balances … as of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to … 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-1Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… County District Attorney Lori Pettit Rieman and the New York State Police announced the arrest of Terry … and Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his personal credit card bills directly … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
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
… revenues. For prior years’ comparative government-wide data, please see the Statistical Section of the Comprehensive …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … records for computer hardware and softwa … Eugenio Maria de Hostos Charter School Procurements and Information …
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
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… The New York State Common Retirement Fund (Fund) reached … enhance disclosure of their spending on political causes, New York State Comptroller Thomas P. DiNapoli, trustee of the … company. A proposal for political spending disclosure at casino and hotel operator Caesars Entertainment Inc. received …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesGovernment-Wide Financial Data – 2022 Financial Condition Report
… Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net Position, … please see Management’s Discussion and Analysis in the ACFR . * The primary government category includes …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataRockland County – Budget Review (B22-6-9)
… fiscal year and an $8.6 million decrease from projected 2022 revenues of $269.6 million. Based on our projection, the … of the State Comptroller Rockland County Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of …
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
… of New York General Obligation Series 2019B Refunding Bonds. This General Obligation bond issue was sold to … . The Series 2019B Taxable Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors … Inc. and AA+ by Fitch Ratings, Inc. Find out how your government money is spent at www.openbooknewyork.com . Track …
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
This bulletin is to provide agency instructions for reporting the rate increases and adjustments for miscellaneous earnings
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)
… have established appropriate controls to safeguard and account for court and trust funds for the period January … made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Clerk and Surrogate’s Court, notices for each abandoned property were not published annually in the County’s official …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Newspapers Available for Notice Publications
… . Primary publications shall be in English, and the cost of publication can be charged pro rata against … Madison County Onondaga County Oswego County North Country Clinton County Essex County Franklin County … County Kings County New York County Queens County Richmond County Long Island Nassau County Suffolk County …
https://www.osc.ny.gov/unclaimed-funds/reporters/newspapers-available-notice-publicationsXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State (NYS) reimburses its employees for meals and … Incidental expenses such as tips for bellmen, porters, and hotel maids continue to be included in the M&IE per diem rate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownState Agencies Bulletin No. 1078
… that employees will now be able to make both before and/or after tax (Roth) contributions to the NYS Deferred … checks dated July 28, 2011 Administration checks dated August 3, 2011 Background As permitted by the Small Business … should monitor the plan website or newsletter for future announcements regarding this feature. Check/Advice Statements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be … or improper use of State credit cards; Theft or loss of supplies, equipment or other physical assets in excess of … explanation of the incident to: BSEInternalControlCert@osc.ny.gov . If an employee is involved in the theft or misuse of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets