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Tioga County – Court and Trust Funds (2023-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… Steuben . “With world-class attractions like the Corning Museum of Glass and the Rockwell Museum, as well as the vibrant Gaffer District, visitors … place to live," said Lisa Gill, Interim Director, Rockwell Museum . "Collaboration is key to what makes Corning a …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Fairport Central School District - Payroll and Employee Benefits (2023-118)
… legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118DiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… Comptroller Thomas P. DiNapoli today announced that Mattel Inc., one of the world's largest toy manufacturers, has … proposal: 2017 Goodyear Tire and Rubber Co. Nisource Inc. 2016 J.M. Smucker Co. Centerpoint Energy Coca Cola … Energy 2013 Dr. Pepper Snapple Group Harley-Davidson Inc. KeyCorp Noble Energy Inc. PepsiCo Inc. Plum Creek Timber …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureSelected Safety and Security Equipment at Train Stations (Follow-Up)
… recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations ( 2017-S-84 … technicians perform preventive maintenance and repairs on safety and security equipment such as CCTV cameras, CAIs, … recommendations included in our initial report Selected Safety and Security Equipment at Train Stations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followOpinion 2004-7
… of delinquent water rents of outside users on tax roll) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy … options available, including requiring outside users to pay a deposit, to make a minimum payment in advance or to pay a reasonable collection charge to cover costs that are …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School … budget or hiring new employees, undermines the principles of transparency and accountability. Brentwood officials … For example, the board paid the Eastern Suffolk Board of Cooperative Educational Services (BOCES) approximately …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtReceiving Your Benefit and Filing Your Option Election – Basic Plan with Increased-Take-Home-Pay (ITHP)
… form (unless notified otherwise, as in the case of disability retirement) before the first day of the month … your retirement date. You have up to 30 days after your pension benefit becomes payable to change your selection. If … your option selection up to 30 days after your disability application is approved, or up to 30 days after your …
https://www.osc.ny.gov/retirement/publications/1511/receiving-your-benefit-and-filing-your-option-electionVillage of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Yaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. … general fund expenditures were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, … meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution which allows the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Accounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfDiNapoli & NYC Make it Easier to Save for College
… New York's 529 College Savings Program's Direct Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the important college … the $25 minimum contribution requirement for NY's 529 Direct Plan participants will allow families and loved ones …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… in nature, complete and is not a component part of another item. The asset is used in the operation of the State's … of being separated or divided from the government and sold, transferred, licensed, rented or exchanged. The asset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Susan Cacace announced that two former officials at the Greenburgh-Graham Union Free School District, which … with multiple public corruption offenses. Oliver Levy, the district’s former superintendent, and Surendra Kumar, a … before Westchester County Court Judge Anne Bianchi on the charges of Second-Degree and Third-Degree Grand Larceny …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesForestburgh Fire District – Financial Activities (2015M-203)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period October 1, … through July 31, 2015. Background The Forestburgh Fire District is a district corporation of the State, distinct and separate from … Forestburgh Fire District Financial Activities 2015M203 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Accounting for Justice Court Funds
Accounting for Justice Court Funds
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcf.pdfAccounting for Various Gaming Revenues
Accounting for Various Gaming Revenues
https://www.osc.ny.gov/files/local-government/publications/pdf/gamingrevenues.pdfState Contract and Payment Actions in November
… 19,564 corporate and other tax refunds. $9.5 million for 10,335 property tax credits. Department of Civil Service … million to CaremarkPCS Health LLC to provide pharmacy benefit services for the Empire, Excelsior, and Student … Department of Labor $209.5 million for payments under the Unemployment Insurance, Pandemic Unemployment Assistance, and …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-november