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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… internal controls over employee compensation and the approval and monitoring process for certain projects from … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … There is no authority in General Municipal Law for an IDA to construct a building to be used for County office …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOpinion 95-22
… Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt … fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Downtown 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-252Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of 2008 to a … Supervisor, Town Clerk, tax collector, and Town Justice as required. The Highway Superintendent does not maintain …
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
… sales for New York State, New York City and their major public authorities during the third quarter of 2021. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
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)
… with the water billed to its customers. The Town could not account for 8,376,160 gallons, or about 25 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227DiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the fourth …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 143,747 598,540 145,234 Net (decrease) in cash and cash equivalents (307,655) (1,364,645) … expense 1,163,140 542,049 1,705,189 1,707,872 Change in assets and liabilities: Receivables, net 653,264 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… bond sales for the state, New York City and their major public authorities during the third quarter of 2020. The … of the state, New York City and their respective public authorities. All borrowings are scheduled at the … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterComptroller 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/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … $ 209,128,068 $ 19,228,627 … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOverpayments of Certain Medicare Crossover Claims
… 65 or more years-old, as well as people under 65 with certain disabilities. Individuals enrolled in both programs … occurred because eMedNY incorrectly interpreted certain crossover claim adjustment codes; and did not …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState Comptroller DiNapoli Releases Municipal Audits
… funds. As a result, the board reduced its transparency of financial operations, and the public did not have an … a multiyear capital plan or clearly identify the source of funding for the capital reserves as a part of the budgeting process. Hamlin Morton Walker Fire District …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …
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)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Property Tax Freeze Credit
… intended to reimburse qualified New York State homeowners for increases in local property taxes on their primary … Department 5,661 questionable payments totaling $591,902 for follow-up evaluation and appropriate action. … where either the homeowner or property was not eligible for the STAR property tax exemption. This includes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditOpinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Focus on Identity Theft
… York State between 2019 and 2021. (Source: Federal Trade Commission) Here are ways to protect yourself from identity … email. Resources Federal Resources Federal Trade Commission (FTC): File complaints and create a personal … of Investigations 8th Floor, 110 State Street Albany, NY 12236 NYS Department of Labor (DOL): If you receive …
https://www.osc.ny.gov/reports/focus-identity-theftCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY …
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
… within New York City. During fiscal years 2017 and 2018, DOF processed about 20 million summonses with a total … ensure that amounts owed had been collected. Until October 2018, DOF expended minimal effort to collect amounts due for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-fees