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DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York … which was 4.3 percent, or $3.1 billion, over collections for the same period last year. Miscellaneous receipts … report has been expanded to provide more information on the General Fund, State Operating Funds and All …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Ensure that interfund advances are repaid within the required timeframes. Ensure that reserves are established, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… The state pension fund has committed an additional $50 million for investments … Graycliff Partners, a new investment partner for the fund and one of 19 investment firms that manage In-State Private …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal … to pay these claims. However, the Board does not see check images in the subsequent month to verify that prior approved … on a monthly basis. Require the Treasurer to provide check images for all District disbursements so it can verify claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsCamden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment. Key … the claims auditor reports to the Board of Education. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… the district. Without the aid, the district used general fund resources and cash flow borrowing to finance operations. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Opinion 92-36
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); … only within the geographical confines of a police district within that county and to collect a surcharge only … police district plans to petition the county legislature for authorization to install the E911 system for residents of …
https://www.osc.ny.gov/legal-opinions/opinion-92-36United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… of the Empire Plan’s medical/surgical program. In addition, a State contractor must maintain complete and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… cash receipts and waiving fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before … for cash receipt collections and waiving fines. Remove the payroll vendor’s access to the Library’s bank account. Audit …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Georgetown Fire District – Board Oversight (2014M-264)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … have proper oversight. The accounting firm also kept these records off site, making the information unavailable for …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2005-7
… works system, approval of the “water power and control commission” 3 must first be obtained ( id .). There are also … powers and duties of the Water Power and Control Commission are now exercised by the Department of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Oversight of Horizon and Crossroads Juvenile Centers
… York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the safety and … youth within the juvenile justice system. To this end, ACS provides medical, mental health, and case management … the two detention facilities and issue recommendations to ACS management. ACS uses the Juvenile Detention Automated …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … sheet" format also is permitted. Classification of assets and liabilities is required in either case. Business-Type … debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Tuition Assistance Program – DeVry College
… student eligibility. For the three academic years ended June 30, 2013, the school certified 3,627 TAP awards totaling … selected TAP awards paid during the three years ended June 30. 2013, as well as other awards to these students …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeComptroller DiNapoli Releases School Audits
… by employees. As a result, the district cannot properly account for how much fuel is pumped into specific vehicles …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, … in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial … and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … health insurance, office supplies, auto parts, payroll accounting services, and fire-related services. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsSpackenkill Union Free School District – Professional Services (2021M-89)
… District (District) officials sought competition for the procurement of professional services and entered into written agreements … officials did not always seek competition or comply with the District’s procurement policy when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89