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Town of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … The audit report includes eight recommendations to help improve the Town’s financial management. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial statements. The basic … The basic financial statements consist of statements comprised of both governmentwide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsSUNY Bulletin No. SU-351
… Code Effective Date ANN and CYF 07/01/2023 21P 08/17/2023 CAL 09/01/2023 HRY and BIW Based on Date of Obligation … = 08 Salary Grade = 980 Comp Rate Code = ANN, CYF, 21P, CAL, BIW or HRY Payroll Status = Active or Approved Leave … employees with a Comp Rate Code of ANN, CYF, 21P, and CAL must receive an increase of $400 added to their base …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalOpinion 90-40
… board of trustees, may cast two votes, one in his or her capacity as trustee and the other in his or her capacity as deputy mayor. Village Law, §4-400(1)(h) makes it … on all matters and questions, he shall vote only in his capacity as mayor of the village and his vote shall be …
https://www.osc.ny.gov/legal-opinions/opinion-90-40Opinion 98-16
… ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve … SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund established to pay tax certiorari claims) EDUCATION LAW, §3651: Moneys …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lifeline Center … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Lifeline Center …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Class in an Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… supported employment services for individuals with a disability. The audit covered the period from April 2017 … for and supports the employment goals of people with a disability. Its mission is to assist individuals with a disability to achieve and maintain employment and to support …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedHeat and Hot Water Complaints (Follow-Up)
… Objective To determine the extent of implementation of the eight … and development agency. As a part of its mission to promote quality and affordability of housing, HPD works to protect tenants’ rights relating to the safety and … To determine the extent of implementation of the eight …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOpinion 93-18
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require … referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances … requiring referendum on service award program) FIRE PROTECTION DISTRICTS -- Service Award Program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… and their selection was properly documented by Homes and Community Renewal (HCR); and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to … consists of several of New York State’s major housing and community renewal agencies, including the Housing Trust Fund …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… Objective To determine the extent of implementation of the four … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followOversight of Campus Foundations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report Oversight of Campus Foundations … to the campus to support approved programs and activities. In 2017, SUNY’s 31 campus-related foundations had net assets … certain the campus foundations conducted their activities in accordance with applicable laws, rules, and regulations. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followJune 2002: GASB Statement 34
… by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the … (phase 1) will implement for fiscal years ending after June 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, 2003; and those with revenues less than $10 million …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 91-36
… readily accessible to the subdivisions from which the park land fees were received. The agreement must include … inconsistent therewith. We have been asked whether park land fees imposed upon subdividers by a newly incorporated … in lieu of requiring the setting aside of park land in the subdivision itself. Section 7-730(1) provides …
https://www.osc.ny.gov/legal-opinions/opinion-91-36DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Authority’s New York City Transit (Transit) needs to do a better job of maintaining its security and safety … Closed-Circuit Televisions (CCTVs) in the subway system, to avoid future unexpected failures, an audit from State … P. DiNapoli found. “The MTA’s security equipment is vital to riders’ personal safety and critical to Transit and first …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderOverview – Governmental Accounting Standards Board
… plans and participating employers. These are intended to improve pension information and increase the transparency, … reporting standards for state and local governments to ensure pension transparency and consistency of information …
https://www.osc.ny.gov/retirement/employers/gasb/overviewDiNapoli: Get Your Money Back!
New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in lost money known as unclaimed funds every day
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez today announced the arrest of Latrenda … deceased sister,” DiNapoli said. “My thanks to District Attorney Gonzalez for his continued partnership in … taxpayers end up paying the price,” said Brooklyn District Attorney Gonzalez. “I would like to thank State Comptroller …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checks