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Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial … which is composed of five members, is the legislative body responsible for the general management and control of the … are expended. Do not permit any fund or appropriation account to be overdrawn at any time. Segregate the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20State Comptroller DiNapoli Releases School District Audits
… school district audits were issued. Phelps-Clifton Springs Central School District – Network Access (Ontario … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, auditors identified 139 unneeded …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of … included in our initial audit report Allocation Billing and Collection of Expenses of Administering the Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1IX.12.C State Responsibility – IX. Federal Grants
… (OSC) on virtually all aspects of implementation. OSC is responsible for most aspects of the state's federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of accounting. Modified … (Category 3 and 4). Prior to Statement No.33, revenue was recognized when expenditures were made. Statement No. 33 states that to accrue revenue from an …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Java – Water Accountability (2013M-338)
… October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is … the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department of … and the 11.6 million gallons of unaccounted-for water in excess of the standard industry allowance, we estimate …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Service Credit Purchase Payments – Legacy Reporting
… transfer from an eligible retirement tax-sheltered plan or account (this method can only be used for the purchase of …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… justice court will make full restitution after admitting to stealing nearly $6,000 in cash from bail collections. The … in Saugerties Town Court on March 4. Harper was sentenced to three years’ probation and ordered to pay full restitution. She was also fired from her position …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… the Town’s internal controls over selected financial operations for the period January 1, 2011, to December 31, … elected Town Board, which consists of the Town Supervisor and four council members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Comptroller DiNapoli Releases Municipal Audits
… Weights and Measures , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency … two recommendations were partially implemented. Town of Westfield – Financial Management (Chautauqua County) For the … in favor of the taxpayers that reside in the village of Westfield at the expense of those taxpayers that reside …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… sales tax collections totaled $1.3 billion for counties and cities, or $111 million less than in August 2019. This … sales tax collections. This is hurting their bottom lines and many have few options to plug the hole," DiNapoli said. … games and provide financial help to local governments to weather this storm." Almost every county in the state saw …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustSustainable Investments and Climate Solutions Program
… Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key component of the plan is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of institutional sustainable investment and climate-related themes. In 2023, the Fund increased its …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programState Education Department Examination of Payments to Tough Man, Inc.
… appropriate any amount for which Tough Man cannot properly account. Ensure future payments to Tough Man are supported by …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… Purpose The objective of our examination was to determine the appropriateness of New York State … Office of Temporary and Disability Assistance (OTDA) made to recipients during the period October 2014 through March … New York State SSP, which provides a supplemental benefit to Supplemental Security Income (SSI) recipients and other …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how … would reach $3.5 billion by 2019, $1 billion more than in 2014. Even with planned biennial fare and toll increases … during the financial plan period, compared with 17 percent in 2014. The MTA’s current four-year financial plan extends …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… with Tindale to operate, maintain and manage the Durand Eastman, Genesee Valley and Churchville golf courses and to … internal audits to monitor operations without taking any action to address the problems found. DiNapoli’s review of … findings, but indicated they have implemented corrective action by terminating the operating contract. For a copy of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersState Comptroller DiNapoli Releases Municipal Audits
… Town of East Hampton , Islip Housing Authority , Jefferson Community College , City of Lockport , Sullivan County Community College , City of Troy and the West Ghent Volunteer … Town of East Hampton Islip Housing Authority Jefferson Community College City of Lockport Sullivan County Community …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… million). Vehicle owners get a warning if their E-ZPass account has a negative balance for over 30 days. If no payment is made in the next 30 days, the account is canceled and a $25 fee is charged. If the E-ZPass …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-fees