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II.4.B Basis of Accounting – II. New York State Financial Accounting
… on the modified accrual basis for the governmental funds (those through which most governmental functions are … for the government-wide financial statements, proprietary funds, component units and fiduciary funds. The cash basis of accounting is used for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOmnibus Procurement Amendments
… authorizing competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April … low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Schodack Valley Fire District – Cash Disbursements (2016M-98)
… for valid District purposes. Key Recommendation There were no recommendations as a result of this audit. … Schodack …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… data-in-process for the State’s June 30, September 30 and December 31 interim financial statements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… double the 2003 level; Debt service and operating budget funds going to the capital program will reach $3.3 billion by …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the … prior to release. As a result, documents and records will not be immediately available. You may also contact the … inches, or the actual cost of reproducing a record. How to Appeal a FOIL Decision You will be notified in writing if the …
https://www.osc.ny.gov/help/foilState Comptroller DiNapoli Releases Municipal Audits
… and approve claims prior to payment. The library’s bylaws do not address the requirement for an audit of claims and the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefOpinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … have inquired as to the circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in …
https://www.osc.ny.gov/legal-opinions/opinion-90-64State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cato-Meridian … leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… up to standards and providing the best care possible to all New Yorkers in need of their help.” In a letter to the … declared COVID-19 disaster emergency, the agency suspended all on-site recertification reviews. These reviews are … of data from April 2017 to February 2021, found that all 76 residential programs due for recertification during …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … York State public retirement system; They are a Tier 1 member; or They are an employee whose membership in NYSLRS is … Attending municipality-sponsored events Discussing issues with constituents while out of the office Attending …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After School Program (Follow-Up) (2019-F-27) … their expenditures proportionately. Based on observations of program attendance at selected providers, the cost per …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… manner. As a result, officials do not have assurance that all collections at the golf course were properly accounted … auditors nor county officials could determine whether all collections were recorded, deposited or remitted. For the … by these employees were recorded incorrectly or not at all in the payroll system. Auditors also determined that four …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Northeastern … Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… a 45% increase. While the Department of Investigation saw case times balloon from 145 days in June 2019 to 297 days in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal Audits
… remit or report collections. As a result, officials do not have assurance that all collections are accounted for, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264