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Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOpinion 95-22
… fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … It is evident that the purchase of exercise equipment for use generally by members of the fire department does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… non-voting members. In 2011, the DIBID received $347,875 from special assessments on approximately 200 taxable parcels, generated an additional $176,901 from promotional events, and received $91,000 in government … supporting documentation such as receipts, invoices, or bills attached to the claims, taxpayers do not have any …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
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
… $3.2 billion scheduled for July, of which $1.96 billion is for new money and $1.24 billion for refunding purposes; … The anticipated sales in the third quarter compare to past planned sales of $2.45 billion during the second … to assist participants in the municipal bond market. It is contingent upon execution of all project approvals …
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 savings or … reduce electricity costs for the period January 1, 2011 to January 31, 2012. Background The Town of Monroe is located … and purchased from the Village with the water billed to its customers. The Town could not account for 8,376,160 …
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 … 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/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
… 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 third …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterComptroller 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-2Examples 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-activitiesOverpayments of Certain Medicare Crossover Claims
… to the Medicaid claims processing system (eMedNY) for payment of deductibles and coinsurance. Prior to the …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState 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-auditsX.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)
… 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-301Fire Safety (2015-MS-1)
… fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … plan and evacuation plan to be prepared and maintained for most buildings. The plans must be reviewed or updated at … that cities, counties, towns and villages are responsible for enforcing the New York State Uniform Fire Prevention and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, … by management and ESDC officials. Key Recommendations How does the use of M/WBE firms as brokers for transactions … brokers be required to add value to a transaction and how could that value be quantified or measured? Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesProperty 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-creditOpinion 89-43
… by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, … we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of treasurer into an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Focus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal … browser location field. Don’t click on links received in unsolicited email. Resources Federal Resources Federal … General: Prosecutes individuals and businesses engaged in fraudulent trade practices and provides information to …
https://www.osc.ny.gov/reports/focus-identity-theft