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DiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … all project approvals required by law. The collection and release of this information by the Office of the State …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller DiNapoli Releases Municipal Audits
… operations, and the public did not have an opportunity to exercise its rights to approve reserves by a vote. The board also did not … they sought competition or properly used a valid exception to the competitive bidding requirements. Upper Jay Fire …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsFocus on Identity Theft
… The consequences of identity theft can be devastating for victims, ranging from having to rebuild a ruined credit … when no longer needed. Use two-factor authentication for online security. Use strong passwords or a password … frequently. Use only secure online shopping sites; look for secure URL beginning with “https” (rather than “http”) …
https://www.osc.ny.gov/reports/focus-identity-theftHow Contribution Rates Are Determined – What Every Employer Should Know
… determine the value of future benefits include: Benefits for every member, retiree and beneficiary Future salary and … withdrawal and retirement Life expectancies Inflation for cost-of-living adjustments (COLA) Once future benefits … on Fund investments. Therefore, the interest rate used for employer invoices is currently 5.9 percent, though this …
https://www.osc.ny.gov/retirement/employers/partnership/how-contribution-rates-are-determinedDiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … all project approvals required by law. The collection and release of this information by the Office of the State …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … cities, 32 towns and nine villages. The County is governed by a 21-member Legislature. The County’s budgeted … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Property Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … were appropriate and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners for increases in local property taxes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free … School District , Saranac Central School District and the South Seneca Central School District . “In an era of limited resources and increased accountability, …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This decline in fund … does not maintain inventory records that collectively show the amount of beginning inventory, fuel purchased, fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDiNapoli Releases Bond Calendar for Third Quarter
… The anticipated sales in the third quarter compare to past planned sales of $2.45 billion during the second … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … Committee (SCC) Forward Issuance Bond Calendar Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost … January 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Compliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance (DOF) identifies and collects fines and fees that … processed about 20 million summonses with a total value of $901 million and $994 million, respectively. DOF’s role … into judgment. Communicate with issuing agencies on ways to reduce the number of errors in summonses, such as …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… expenditures to unique vendors. The VMU will work with the New York State Business Unit to approve and establish a Special Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and their major public authorities during the … planned sales of $6.28 billion include $4.98 billion of new money and $1.3 billion of refundings and reofferings as …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the third quarter … sales of $5.06 billion include $3.48 billion of new money and $1.58 billion of refundings as follows: $4.71 billion … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities