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Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. … Town of Lyonsdale Financial Condition Board Oversight …
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
… P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and … $3.2 billion scheduled for July, of which $1.96 billion is for new money and $1.24 billion for refunding purposes; … $3.49 billion scheduled for August, of which $2.23 billion is for new money purposes and $1.26 billion is for refunding …
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)
… Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the … January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of approximately … water processed. We estimated that the Town lost $64,787 in water rent revenue from unbilled water if the lost water …
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
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … and reofferings as follows: $6.16 billion scheduled for October, of which $4.91 billion is for new money and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… for September at this time. The anticipated sales in the third quarter compare to past planned sales of $3.68 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterComptroller DiNapoli Releases School Audits
… officials waited until the end of the 2014-15 fiscal year before making approximately $523,400 in budget transfers … accounts that were over-expended during the course of the year. Auditors also found the district did not develop and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOverpayments of Certain Medicare Crossover Claims
… under 65 with certain disabilities. Individuals enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the … Medicare crossover claims. Review the $16.4 million in potential Medicaid overpayments and recover where …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsState Comptroller DiNapoli Releases Municipal Audits
… capital plan or clearly identify the source of funding for the capital reserves as a part of the budgeting process. … the board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
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)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
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)
… to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie [pdf] , … from five municipalities (Hempstead, Lindenhurst, North Tonawanda, Plattsburgh and Poughkeepsie) did not review …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… by management and ESDC officials. Key Recommendations How does the use of M/WBE firms as brokers for transactions …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesProperty Tax Freeze Credit
… and Finance (Department) 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 on their primary residences. To …
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 …
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-theftCompliance With Payment Card Industry Standards
… in a single integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in … by the PCI Security Standards Council. The PCI DSS is a set of technical and operational requirements designed … Office recognizes the importance of PCI DSS compliance and is committed to maintaining strong internal controls, it has …
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
… (DOF) identifies and collects fines and fees that are due for parking violations. This audit covered the period from … to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for … Communicate with issuing agencies on ways to reduce the number of errors in summonses, such as additional training on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… our best hope to combat it. Whatever President Trump says or does regarding the Paris Agreement, it will not weaken the …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-risk