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State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… and better-than-projected revenues. “The city plans to help pace its recovery by stretching federal relief … trust of $1.6 billion. “The financial plan reflects just how critical the economic recovery is to New York City’s … plan will be released in the following weeks.” Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetVillage of Pulaski – Selected Village Operations (2013M-142)
… disaster recovery plan and back-up copies of data are not stored in a secure off-site location. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located … received in a cash receipts journal itemizing the payment date, taxpayer property, taxes paid, and any interest and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… them at all. Although the Board audited the Justices’ records, the audits failed to identify the control … receipts and promptly entered into the Court’s records. Maintain adequate cash records to ensure that proper bank reconciliations can be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerDiNapoli Releases Bond Calendar for Third Quarter
… sales for New York State, New York City and their major public authorities during the third quarter of 2021. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance … to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Compliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … located throughout New York City’s five boroughs. As of January 2019, CUNY offered 1,400 academic programs, 200 … comply with the Data Security Standards (DSS) established by the PCI Security Standards Council. The PCI DSS is a set …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsOversight of Industrial Hemp
… Objective To determine whether the Department of Agriculture and Markets (Department) is adequately … the stalk and seed can be used to produce a wide range of products, from clothing to building materials and … Markets Law launched the Program, which is administered by the Department. In December 2018, the Program had 156 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… regarding various aspects of DOCCS facilities operations, it had not analyzed and tracked such information to identify …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… expenditures to unique vendors. The VMU will work with the New York State Business Unit to approve and establish a Special Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… section. If the Payment Method is “Automated Clearing House,” the payment will be made via ACH. In contrast, if the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationTown of Parma – Financial Management and Information Technology (2012M-96)
… which caused the TOV highway fund to report a deficit fund balance since 2007. At the same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five … while knowing that the TOV highway fund had a deficit fund balance. The Board did not audit or contract with an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96DiNapoli Releases Bond Calendar for Fourth Quarter
… bond sales for the state, New York City and their major public authorities during the fourth quarter of 2020. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… (AUD) with DiNapoli’s office for fiscal years 2016 through 2019. The city council did not take sufficient action to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Examples from GASB Statement 34 - Statement of Cash Flows
… 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December … contributions 1,645,919 1,645,919 Purchases of capital assets (4,194,035) (144,716) (4,338,751) (400,086) … ACTIVITIES Proceeds from sales and maturities of investments 15,684 Interest and dividends …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… information to the Medicaid claims payment system, and if it did not, determine the corresponding Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthMedicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020Town of Thurston – Financial Management (2013M-280)
… budgeting practices and resultant financial condition for the period January 1, 2011 through December 31, 2013. … Recommendations Establish a policy and develop procedures for preparing realistic budgets. The Board should do so by … budgeting practices and resultant financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … Background The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386