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Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events … State Comptroller Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We want to … sheet about the Office of Unclaimed Funds. Date Event Location County Capital Region Feb. 15 9:00am-5:00pm New York …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsCommack Public Library District – Selected Financial Operations (2015M-132)
… Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The … services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall today pleaded guilty to … county funds, State Comptroller Thomas P. DiNapoli, Acting Erie County District Attorney Michael J. Keane, and Erie …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Longwood Public Library – Bank Account Management (2015M-309)
… in this report. … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the … Institute, assisting prosecutors statewide. Sheingold is a 1994 graduate of Yale Law School. He will succeed current Counsel Nancy Groenwegen, who is retiring. His salary is $188,000. A photo of …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of … Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized that supplemental …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316DiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… and the assumed rate of return for NYSLRS will be lowered from 7.5 percent to 7 percent. The average contribution rate … for the Employees' Retirement System (ERS) will decrease from 18.2 percent of payroll to 15.5 percent, or about 15 percent. While the average contribution rate for …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… had called in sick. March 20, 2019 at Crown Heights/Utica Ave. (3/4) station and Utica Ave. (A/C) station. Outreach workers didn’t show at these … Sq NQR” and “’I’M OKAY F Train Unknown’ at 14th Street-6th Ave FLM.” While some people may resist giving their names, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationPublic Posting of Certain Contracts
… Legislative Program Legislative Session 2023-2024: Public Posting of Certain Contracts – A.10281/S.9171 (Solages/Cooney) – Requires a public listing of certain emergency and exempted contracts, … the State Comptroller. Memo Bill Text Status … Requires a public listing of certain emergency and exempted contracts …
https://www.osc.ny.gov/legislation/public-posting-certain-contractsPublic Posting of Certain Contracts
… Legislative Program Legislative Session 2025-2026: Public Posting of Certain Contracts – A.6707 (Solages) – Requires a public listing of certain emergency and exempted contracts, … the State Comptroller. Memo Bill Text Status … Requires a public listing of certain emergency and exempted contracts …
https://www.osc.ny.gov/legislation/public-posting-certain-contracts-0East Meadow Public Library – Claims Auditing (2017M-275)
… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations … procurement and purchasing policy before approving claims for payment. … East Meadow Public Library Claims Auditing …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Selected Management and Operations Practices
… vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of …
https://www.osc.ny.gov/state-agencies/audits/2022/02/04/selected-management-and-operations-practicesOpinion 99-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and custodial agreements prepared by the Office of the State Comptroller pursuant to section 44 of chapter 708 of … 708 of the Laws of 1992, the legislation that enacted the new section 10, the Office of the State Comptroller prepared …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Contract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State authorities to … navigation bar displays on the left side of every page. It provides quick and direct access to the main features of …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland … can do more to protect the state’s water systems from attacks and the threats posed by natural disasters like … water systems supplying drinking water but, as we’ve seen in other states, this critical infrastructure is increasingly …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new … reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsSafety of Infrastructure (Follow-Up)
… of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). … identified. We found staff were actively involved in inspecting facilities and repairing any hazardous … of October 2010, there was a backlog of over $1.1 billion in improvements that needed to be made. In some cases, staff …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two … in beginning in March 2013, with covered entities required to be in full compliance by December 2019. As of March 2022, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-follow