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Selected State Agencies’ Roles in Financial Literacy
… Objectives To determine selected State agencies’ roles in providing financial literacy offerings, including how they … and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also sought to determine …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Municipal Audits
… and payment in lieu of taxes (PILOT) information for current and active projects. Town of Berne – Board … or receive adequate monthly reports from the supervisor. For example, the board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. The board also did not ensure bank …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-714
… employee’s record will not be updated: Position and Job Do Not Match If the Position Number equals the NYS Position … 7714 and the salary is not equal to the ‘five-year step.’ No Increment – Salary Off Step If the increment code is 0701 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsOpinion 95-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first half of 2024 were a … and selling. Annual profits are currently on track to close out the year much stronger than 2023, according to New York …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearXVI.3.E The Reporting Entity – XVI. Financial Reporting
… New York State is involved in providing a full range of services to its citizens. Many of these services are provided by various State agencies, … for in numerous funds. Such agencies are logically part of the reporting entity due to the direct relationship …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityImplementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) … A General Order on a railroad contains changes to rules, timetables, or other instructions. General Orders are … did not provide additional branch service. LIRR changed how Atlantic Terminal service was delivered by stopping …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… in the Invoice Lines and Distribution Lines sections. For example, Business Units can: Copy purchasing information from …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 91-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2007-6
… This opinion represents the views of the Office of the State Comptroller at the time … LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the highest ranking subordinate to the police chief in a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through August 31, 2014. … reported benefits totaling approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectExamination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel expense reimbursement. Key Findings We found the Department continued …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesComptroller DiNapoli Releases Municipal Audits
… Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … financial activities. The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without … as abandoned property even though the funds have been in the custody of the treasurer for over three years. Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … as other outliers. Our analysis identified two travel cards used by staff at the Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. … The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not … the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Shandaken – Payroll (2013M-201)
… employee, $1,800 that he was not authorized to receive. We have referred our report to the proper authorities so that … paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201