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Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… contracted payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Town of Roseboom - Long-Term Planning (2018M-115)
… Develop long-term financial and capital plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a … that establishes the levels of fund balance and reserves to be maintained. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… mother's pension totaling $60,285 to pay cellphone bills, a car loan, insurance and utility bills. Ms. Rose, 40, … Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … and effectively.” Halcottsville Fire Department – Cash Receipts and Disbursements (Delaware County) Although … records of all town officers who received and disbursed cash for fiscal years 2012 and 2013. Willsboro Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to state and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free School … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the East …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Brookhaven … Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Brookhaven …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsIX.7.A Funds – IX. Federal Grants
… from a Federal agency and they currently do not have an existing fund within that Major Fund range (see below for existing Federal fund ranges). NYS Chart of Accounts policy … of whether a new fund has been identified in Bill Copy. Existing funds, regardless of historical purpose should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … agreement by the legislature and Governor will provide New York City, and other localities whose fiscal year is set … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of … were as follows: Bidding Group 1 to J.P. Morgan Securities LLC with a true interest cost bid of 1.950864 percent; …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsGovernment-Wide Financial Data – 2022 Financial Condition Report
… Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes in Net Position, … please see Management’s Discussion and Analysis in the ACFR . * The primary government category includes …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… in the PEF or CSEA Certification, Licensure, and Exam Fee Reimbursement Program, or who used Empire Star Public … benefits such as the Certification, Licensure, and Exam Fee Reimbursement are considered taxable income. Effective … Tax Information Certification, Licensure, and Exam Fee Reimbursement is considered a taxable fringe benefit. As …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Taxes – 2023 Financial Condition Report
… $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax collections decreased by 7.8 percent, … Personal income tax collections: Made up 52.6 percent of New York State’s tax collections in SFY 2022-23. Were lower … The combined federal, State, and local tax burden in New York State was $384 per $1,000 of personal income in …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 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 … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
Caledonia Fire Department Internal Controls Over Financial Operations 2013M356
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialPine Valley Central School District –Financial Management and Procurement (2014M-36)
… audit was to assess the District’s financial management and procurement process for the period July 1, 2012 through … January 7, 2014. Background The Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in Washington County and has a … Town of Dresden Board Oversight of Financial Activities 2012M191 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected