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Comptroller DiNapoli Releases Municipal Audits
… Town of Andes – Conflict of Interest and Cash Receipts and Disbursements (Delaware County) Auditors determined that … a prohibited interest in the contracts between the town and his machining company. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Continue to Exceed Projections
… State tax receipts exceeded the Enacted Budget Financial Plan … impacts of the COVID-19 pandemic,” DiNapoli said. “Strong tax collections, coupled with an unprecedented infusion of … critical infrastructure projects. Cash report findings: Tax receipts through June totaled $30.9 billion, almost $17 …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsOpinion 2005-5
… State and Local Police and Fire Retirement System for the plan of which the next subordinate police officer in the … section 207-m, the police chief is entitled to a monetary payment in the amount of the additional retirement … to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, where such …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 2370
The purpose of this bulletin is to provide processing instructions to agencies for entering the new Signon Bonus payments for eligible employees at DOCCS
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communityComptroller DiNapoli Releases State Audits
… New York City Department of Finance : Controls and Accountability of Court, Trust and Bail Funds (Follow-up) (2015-F-16) An initial audit … Department could not accurately account for court, trust and bail funds. The department also could not demonstrate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… global volatility thanks to our talented investment staff and our diversified asset allocation.” The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed and best-funded pension plans. The New York State and Local …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionXIX.6.D Reporting – XIX. Project Costing (PCIP)
Agencies will be able to report on the costs against each funding source even though the total project costs are contained in one SFS Project
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingSecurity Over Critical Systems (Follow-Up)
… corporation whose mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver Rivers, for the purpose of regulating the flow of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, … program to disabled children between the ages of three and five years. Whitestone, located in Queens, New York, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualHourly Based Information Technology Services
… if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at … job titles. The hourly bill rates for standard titles are based on job title, skill level, skill demand level, and … of service. The hourly bill rates for specialty titles are based upon job title and region. In addition, the bill rates …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesState University of New York Upstate Medical Center – Selected Travel Expenses
… with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements … Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… District is a district corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, … plan or use a competitive process when procuring goods and services for the recent capital improvement project (CIP) … has spent $149,490 on the uncompleted CIP. Services and materials totaling $41,790 were rendered by and paid to a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly … comparing activity recorded by the Treasurer to the bank statement, and ensuring that the Treasurer accounts with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… Company contracts with the Town to provide fire protection and emergency services and also receives moneys from fundraising, hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Sullivan County – Fiscal Stress (2013M-81)
… audit was to determine the financial health of the County and identify causes of any identified fiscal stress from … is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Gouverneur Central School District – Financial Management (2016M-351)
… of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lackawanna City School District – Financial Condition (2014M-119)
… District is located in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises … million. Key Findings For the last four years, the Board and District officials consistently overestimated … surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Village of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The … Board, which includes the Town Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82