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State Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Village of Fort Plain – Leave Benefits (Montgomery County) Village … or supported by village records. As a result, 133 hours of accrued comp time, valued at approximately $4,600, was not … Town officials also overpaid a vendor by almost $2,500. Rockland County – Budget Review The significant …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State agency that is expected to discontinue … must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceUser Access Controls Over Selected System Applications (Follow-Up)
… and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because … Because there is no information on the lead levels of the untested outlets, we were unable to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities … The purpose of our audit was to examine selected financial activities …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the third quarter of state fiscal year 2023-24. … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, … True North Troy Preparatory Charter School Enrollment and Billing 2013M147 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. … approximately 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings … by an annual average of $118,599 (20.9 percent) for 2014-15 through 2016-17. The general fund’s unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Corporate Governance
… Thomas P. DiNapoli’s leadership, the New York State Common Retirement Fund continues to advance corporate governance and … For more information, see the New York State Common Retirement Fund's 2026 Stewardship Priorities . Proxy Voting … For more information, see the New York State Common Retirement Fund's ESG Strategy . Corporate Governance …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… stole $16,281 for personal use through a variety of bank or cash transactions in 2012 and 2013. The probe also … that all disbursements are supported by vouchers; Review bank statements and cancelled checks monthly; Ensure that … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… MTA has made important security improvements, the first phase of its capital program is still not finished, more than … report in April 2012, the MTA had planned to wrap up phase 1 of its capital security program — safeguarding the … and tunnels — by June 2014. Now, the MTA expects to finish phase 1 by late 2017 as a result of damage sustained during …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsPurchasing and Procurement Practices
… New York State’s three major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. Section 208 of the Racing, Pari-Mutuel Wagering …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesFederal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick Moynihan, the Office of the State Comptroller conducts an analysis examining the … In a tradition started by the late Senator Daniel Patrick Moynihan the Office of the State Comptroller conducts an analysis …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsDiNapoli: NYC’s Restaurant, Retail and Recreation Sectors Continue to Struggle During Pandemic
… $1.3 trillion. These include the Paycheck Protection Program (PPP), the Economic Injury Disaster Loan (EIDL) program, the Shuttered Venue Operators Grant (SVOG) program … tourism industry led to a 5.5% rise in vacancies across premier shopping corridors over the first half of 2021 alone. …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nycs-restaurant-retail-and-recreation-sectors-continue-struggle-during-pandemicXII.5 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewII.3.B Establish Control – II. New York State Financial Accounting
… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation … lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… the Treasurer’s records and submit its audit report as required. Key Recommendations Establish policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s … February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mOssining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … Union Free School District is located in the Village of Ossining, in Westchester County. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176