Search

I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… The New York State Guide to Financial Operations is organized … sections and subsections generally structured using the following approach: Overview: Introduction to the content contained within the chapter. Policies: Necessary … The New York State Guide to Financial Operations is organized …

XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting

Comptroller Authority to Audit Local Development Corporations (LDCs)

… A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government … Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government …

Comptroller Authority to Audit Local Development Corporations (LDCs)

… Comptroller DiNapoli's Legislative Program Legislative Session 2017-2018: A.3047 (Magnarelli) / S.4827 …

Resources for Local Officials

… Commissioner Training Contact Us Questions? Contact LGSA …

DiNapoli: Too Many Subway Stations Need Repairs

… Too many New York City subway stations are in disrepair and New York City Transit’s repair … Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or … City Transit reports it is making progress on repairing stations but the pace is too slow and much more work needs to …

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding … the statutory limit by $4.2 million, or 11 percentage points.  Maintained unreasonably high balances or did not use …

The Retail Sector in New York City: Recent Trends and the Impact of COVID-19

In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.

Security and Effectiveness of Division of Criminal Justice Services’ Core Systems

… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core … and available to continue processing in the event of a disaster or mishap that disables normal processing. This … October 22, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In …

Accounts Receivable Collection and Reporting

… for all New Yorkers. Collectively, the Authority’s efforts aim to reduce greenhouse gas emissions, accelerate economic …

Town of Deerpark – Budget Review (B6-16-18)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … The purpose of our budget review was to determine whether the significant …

Town of Deerpark – Budget Review (B6-15-23)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … The purpose of our budget review was to determine whether the significant …

DiNapoli Announces Latest Fiscal Stress Scores

… dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 years ago. In 2025, …

Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)

… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …

Utica City School District - Payroll (2018M-175)

… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …

State Comptroller DiNapoli Releases City of Newburgh Budget Review

… projections in the proposed budget are reasonable, except for appropriations for grant proceeds, contingency appropriations, an allowance for uncollectible taxes and plans related to possible back …

DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority

… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic with growing ridership, increased service routes … the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% … The Long Island Rail Road LIRR is making a steady recovery …

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned …

Morris Central School District – Fund Balance Management (2023M-47)

… pdf] Audit Objective Determine whether the Morris Central School District (District) Board of Education (Board) and … audit Morris school fund balance management …