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DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending

… is being spent,” DiNapoli said. “This is a positive step for a company that has run into significant troubles with its … payments over $25,000 to any trade associations used for political purposes and payments made to any organization … “secret payments” totaling over $60 million in exchange for a bailout. This illustrates how undisclosed corporate …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spending

Financial Management Practices

… To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the … areas of revenue collection, payroll, procurement, asset and equipment management, cash management, budgeting, and … watersheds. In addition, the District collects permit fees for access rights to the Great Sacandaga Lake and assesses …

https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practices

Fire Safety (2015-MS-1)

… fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … plan and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at … that cities, counties, towns and villages are responsible for enforcing the New York State Uniform Fire Prevention and …

https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1

Government-Wide Financial Data – 2023 Financial Condition Report

… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …

https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data

NYS Common Retirement Fund Reports Second Quarter Results

… The New York State Common Retirement Fund’s (Fund) estimated … DiNapoli said. “The Fund remains strong, diversified and well-positioned to weather the ups and downs that have … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …

https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-results

Town of Erwin – Justice Court (2017M-266)

… were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. … Town of Erwin Justice Court 2017M266 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Opinion 98-10

… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …

https://www.osc.ny.gov/legal-opinions/opinion-98-10

Town of Dover – Financial Activities (2013M-139)

… Background The Town of Dover is located in Dutchess County and has a population of approximately 8,700. The Town is … by the Town Board, which comprises four elected members and an elected Town Supervisor. Total budgeted expenditures … needs to improve its oversight of key financial activities and ensure that applicable laws and best practices are …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139

State Comptroller DiNapoli Releases Audits

… award amounts that were decided based on non-current crime statistics. Auditors also found Program costs that …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… Program (NYSHIP): UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) … The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracts with UnitedHealthcare … identified $7,331,458 in actual and potential overpayments for services not supported by provider documentation and for …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits

Area #12 – Information Technology Contingency Planning – Information Technology Governance

… from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s … school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the event of a disruption …

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

Responsibility for IT Internal Controls – Information Technology Governance

… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT …

https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controls

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Town of Preston - Financial Management (2018M-81)

… through December 31, 2017, total fund balance increased in the general fund by $94,855 (49 percent). Year-end 2017 … appropriations. During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). … Town has projects that will require significant funding in the coming years, Town officials have not developed fund …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

City of Mount Vernon – Payroll (2014M-347)

… officials provided sufficient oversight of employee time and attendance and leave accruals for the period January 1, 2013 through … The City of Mount Vernon is located in Westchester County and has a population of approximately 68,000. The City, which …

https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347

2022 Annual Cash Basis Report on State Funds

… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

2021 Annual Cash Basis Report on State Funds

https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds

Town of Southold – Financial Operations (2014M-299)

… The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is … Key Findings The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job duties in these …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299