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Government-Wide Financial Data – 2021 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general administrative … General revenues include internally dedicated resources, taxes and other items not included as program revenues. …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… found that the board did not adopt information technology (IT) security policies and procedures. In addition, the board … written agreement with the IT vendor for services provided to the village. Auditors also found that the village … reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… assets. During its existence, the Village was governed by a three-member governing board consisting of a Mayor and … misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and received … of $117,615 in Village transactions that were initiated by the Clerk-Treasurer. The Clerk-Treasurer was responsible …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. The Village Board consists of a Mayor and two trustees, all elected for two-year terms. Budgeted … 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41CUNY Bulletin No. CU-735
… employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) TC Proff Staff Congress U2 Unrepresented Group U6 … identify employees who have received approval to use the NY Paid Family Leave benefit: LOA/PFL - Leave of Absence/Paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsIX.6.E Education Department - G5 System – IX. Federal Grants
… peer review, award, payment, performance monitoring, and final closeout of the grant award. The UEI number for each state agency functions as an account on G5. Therefore, each state agency must use the same UEI … Approved requests are then paid to the State the next business day via the ACH system. The G5 system also provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemCollege of Plattsburgh – Selected Employee Travel Expenses
… diverse population of undergraduate and graduate students for a wide range of professional pursuits, responsible … 2011. Of that amount, $1,311,659, or about 46 percent, was for reimbursements to employees for travel expenses and … to ensure appropriate use of the State travel card and reimbursement of travel expenses. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… collections are a crucial, yet unstable source of revenue for local governments," said DiNapoli. "The impact of little … City's year-to-year growth calculations. After adjusting for the 2015 correction, however, collections actually … had an increase in collections. The strongest increase was for the city of Yonkers at 16.6 percent; and Seven cities …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsWyoming County Industrial Development Agency – Project Management (2015M-62)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through February 17, 2015. … who are appointed by the County Board of Supervisors. For our audit period, the IDA reported 32 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317CVS Health – Temporary Holding Account Rebate Revenue
… in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings CVS Health improperly …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueDepartment of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… Cattaraugus , Chemung , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to … for providing temporary help to eligible individuals and families with social service and financial needs to assist them with leading safe, healthy …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1School of Professional Studies – Controls Over Bank Accounts
… bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 … degrees, as well as a number of certificate programs. The school’s enrollment has grown to over 2,200 students in the … institutions. The four accounts were for Tuition and Fees, School Depository, Tax Levy funds, and the CUNY SPS …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… a statement on the guilty plea in U.S. District Court by Joseph L. Junkovic related to a scheme to defraud the state … was uncovered by DiNapoli’s office and prosecuted by U.S. Attorney Preet Bharara’s office. “Joseph Junkovic shamelessly …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerState Agencies Bulletin No. 955
… OSC will automatically increase the biweekly deduction for Dues (Code 201) and Agency Shop Fee (Code 212) based on … salary factors. Dues and Agency Shop Fee amounts for part-time, annual salaried employees are calculated based … part-time percentage. Dues and Agency Shop Fee amounts for employees who receive a raise, increment or longevity pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/955-civil-service-employees-association-csea-dues-and-agency-shop-feePawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … promote openness in government and provide taxpayers with better access to the financial workings of government. … New …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits