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State Comptroller DiNapoli Releases Municipal Audits
… the source of funding for the capital reserves as a part of the budgeting process. Hamlin Morton Walker Fire …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Second Quarter
… 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 second quarter of 2017. The planned sales of $4.68 billion include $3.31 … and their respective public authorities. All borrowings are scheduled at the request of the issuer and done pursuant …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund appropriations …
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 … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditComptroller DiNapoli Releases School Audits
… District , Saranac Central School District and the South Seneca Central School District . “In an era of limited … board-authorized hourly rates or annual salaries. South Seneca Central School District – Financial Management (Seneca …
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)
… 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
… York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York … compare to past planned sales of $2.45 billion during the second quarter of 2021, and $5.08 billion during the third … the Securities Coordinating Committee, which was created by Gubernatorial Executive Order primarily to coordinate the …
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)
… 1, 2011 to January 31, 2012. Background The Town of Monroe is located in Orange County and has a population of … and seek competitive quotes to ensure that the Town is purchasing needed electricity at the lowest price. … Town …
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
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … students in a single integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as academic affairs, legal and compliance issues, facility management, and IT …
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
… January 1, 2014 to February 4, 2019. About the Program DOF is responsible for collecting and processing payments for …
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
… been established for processing expenditures to unique vendors. The VMU will work with the New York State Business … are also able to monitor the approval of their requested vendors by using the following SFS report: New Added Vendors – Business Units can query the Statewide Vendor File …
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)
Village of Westbury Purchasing Claims Audit and Information Technology 2013M301
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)
… by a 24-member Board of Directors (Board) which comprises 10 members who represent property owners in the DIBID, five … $347,875 from special assessments on approximately 200 taxable parcels, generated an additional $176,901 from … for valid DIBID expenditures. We found that six of the 20 checks we tested, totaling $3,316, did not have sufficient …
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
… billion scheduled for October, of which $4.91 billion is for new money and $1.25 billion for refunding and … time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 billion during the third … to assist participants in the municipal bond market. It is contingent upon execution of all project approvals …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… ( 2,325,483) 1,061,118 Net cash provided by operating activities 1,692,545 … 19,174 19,174 131,416 Net cash (used) by capital and related financing … 143,747 598,540 129,550 Net cash provided by investing activities 454,793 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… issuers: the Dormitory Authority of the State of New York, Empire State Development, the New York State Housing Finance … schedule for the planned bond sales for the state NYC and their public authorities during the 3rd quarter …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples 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-activitiesState Agencies Bulletin No. 990
… payment amount for training in State fiscal year 2009-10 is $200.00 To be eligible for the payment, employees must … The Firearms Training and Safety Incentive Program payment is pensionable and included in the calculation of overtime. … PEF Firearms Training and Safety Incentive Program payment is taxable income, will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programOverpayments of Certain Medicare Crossover Claims
… Health: Overpayments for Services Also Covered by Medicare Part B (2010-S-50) Department of Health: Overpayments of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsFire Safety (2015-MS-1)
… [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , … Hempstead, North Tonawanda, Saratoga Springs and White Plains) did not submit their 2013 Uniform Code …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1