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XVI.3.E The Reporting Entity – XVI. Financial Reporting
… Breeding Development Fund Corporation Albany Convention Center Authority Capital District Transportation Authority … Assurance Company Municipal Bond Bank Agency Natural Heritage Trust New York Convention Center Operating … to the basic financial statements include a general description of the entity’s operations and purpose including: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced the … Homes (2023-S-8) The Health Home Program, implemented in New York in January 2012, is an optional benefit under the … problems. The Department of Health (DOH) administers New York’s Medicaid program and is responsible for overseeing …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… timely manner, the clerk did not always remit funds to the commissioner in a timely or accurate manner. Remittances to the commissioner for non-mortgage fees totaling approximately … $95,000 (dating back to 2007) were not remitted to the commissioner, approximately $94,000 in revenues generated …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … of the revenues, the vendor complied with all terms of the service level agreements, or the liquidated damages assessed …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $3 million annually. In addition, department heads utilize worksheets to prepare budget estimates, which are then …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… are used efficiently and effectively. He is the ideal choice to lead my efforts to hold local governments …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Groenwegen, who is retiring. His salary is $188,000. A photo of Sheingold is available here …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerState Agencies Bulletin No. 1155
… exception of the City University of New York) of increases in maintenance rates for employee housing and meals Affected … Paychecks dated July 18, 2012(SUNY) Background In accordance with the Division of the Budget Policy and … to identify employees who have maintenance deductions in each agency. This report is now available for all agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… being paid so far in 2015. DiNapoli's office has audited and approved 5.1 million state refunds totaling $4.7 billion. … to expose tax cheats.” DiNapoli said. “As refund fraud and identity theft increases, my office is working to ensure … are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsCUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees Employees in the bargaining units listed below who receive a paycheck or … This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsVillage of Washingtonville – Financial Condition (2013M-346)
… March 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Village of Spencer – Financial Condition (2013M-119)
… 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … Village of Spencer Financial Condition 2013M119 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Munnsville – Financial Operations (2012M-239)
… is located in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The … by an elected Board of Trustees (Board) comprising a Mayor and four Trustees. Budgeted appropriations for the fiscal … which limits the Village’s ability to manage emergencies and other unanticipated occurrences. For example, in two of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Sodus Center Fire District – Board Oversight (2017M-108)
… of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period … separate from the Town, governed by an elected five-member Board of Fire Commissioners. District expenditures for 2016 … totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Big Flats – Financial Management (2013M-170)
Town of Big Flats Financial Management 2013M170
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Controls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of … Cash Advance Accounts (2013-S-52) Workers' Compensation Board: Controls Over Cash Advance Accounts (2014-S-12) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsCollege of Nanoscale Science and Engineering – Network Security Controls
… To determine whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various risks … associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsHousing Assistance – Federal Funding and New York
… housing typically must meet certain income limits and pay rent equal to 30 percent of household income, the … cost burdens in a state where 51 percent of renters were rent-burdened and 28 percent were severely rent-burdened in 2023. Severely rent burdened households pay …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance