Search
State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Central Valley … payments totaling $516,017 during the audit period. Except for minor discrepancies which were discussed with district … tested, confirming that the district's control system is not working properly. Records reviewed contained 16 errors …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave … which projects risk delays or cancellation if that money is not found, and how those choices would affect the new … funding source. Like the MTA, the public is also waiting for more information about what steps the authority’s funding …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programOperational Advisory No. 3
… are reminded that if any chart of account string value is changed in the review process, the transaction must be … after the budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the … other value, the transaction may not be submitted to OSC for processing. Failure to review the budget check status and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust that stipulates that earnings and not the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsAdministration of Tenant Complaints (Follow-Up)
… of Housing and Community Renewal (Division), which is responsible for the development, supervision, and maintenance of … (Office), the subject of this follow-up audit, is responsible for administering New York State’s rent laws. …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followCity of Lockport – Budget Review (B22-1-8)
… an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Comptroller DiNapoli Releases Audits
… to the burning of natural gas, and its implementation is currently in doubt. Should the project fail to move forward, it is unlikely that OGS will meet its goal of reducing energy … of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Controls Over Capital Improvements at City-Owned Homeless Shelters
… unit of the New York City Department of Social Services, is the primary agency responsible for providing transitional housing and services for eligible … or equipment. DHS officials advised us that each project is prioritized based on safety, stability of the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-57
… library and presently maintains a separate bank account for those moneys. You indicate that the village believes that … the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that the requirement to keep library moneys in … of the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… denial of labor rights. Greater corporate accountability for workers' rights can create stronger companies and … extent to which subcontracting in substandard facilities is the norm in overseas apparel production. The 2014 Rana Plaza garment factory collapse in Bangladesh is the most devastating example of the dangers facing these …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyXII.4.E Electronic Invoicing – XII. Expenditures
… with a classification that identifies them as “open for ordering” to submit electronic invoices. Agencies should … to those agencies as usual. The purpose of this section is to provide guidance to online agencies about identifying … Source = XML) Direct Entry The direct entry method is designed for vendors that submit a small number of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… must submit annual affidavits of their household income. For calendar year 2012, 32,341 households submitted … Data The income that residents list on their affidavits is electronically entered by an outside vendor and sent to … with Tax and Finance records, the building’s management is supposed to conduct an income verification audit by …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and cashing department checks, and … cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for … money," State Comptroller DiNapoli said. "When that line is crossed, a clear message must be sent that such behavior …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … from the Town of Caton and Steuben County in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … County and one town in Broome County. The District is governed by a seven-member Board of Education. The … fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli: Wall St. Profits Soared in First Half of 2020
… Wall Street’s growth can only be sustained if there is broad economic recovery.” Industry performance is traditionally measured by the pretax profits of the … gained since 2013. The average salary, including bonuses, for industry employees in New York City was $406,854 in 2019, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… the robust climate disclosures that we have long advocated for. Access to consistent, comparable, and … levels, and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, … disclose and implement low carbon transition plans. It is our responsibility as investors to make sure the companies …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… businesses that received financial benefits. Key Findings For the 10 projects we reviewed the Board appropriately … They did not verify the number of current employees for six of the 10 proposed projects we reviewed before … to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring