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IX.9.C Transfer Procedure – IX. Federal Grants
… entry. Authorization Review OSC and DOB will monitor all Federal Operating Transfers to ensure that project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… Comptroller Thomas P. DiNapoli. If authority officials do not take measures to increase revenues, reduce expenses, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from the previous year’s average of $180,000, according to New York State Comptroller Thomas P. DiNapoli’s annual … in 2023, but firms have taken a more cautious approach to compensation and more employees have joined the securities …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022DiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… DiNapoli said. “My audit found the agency needs to do a much better job in ensuring that applicants have been … applications that auditors sampled, NYCIDA did not get all the required financial information from companies … did not meet FTE expectations. Four had fewer FTEs than when they applied. Two of the projects, accounting for 472 of …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationState Comptroller DiNapoli Releases Municipal & School Audits
… may have earned $738,137. District officials did not create, and the board did not adopt, a comprehensive …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Issues Report on Transparency of Village Fiscal Activities
… New York State Comptroller Thomas P. DiNapoli’s office released a … in its accounting records along with $2 million in property tax revenues. In 16 villages, the CFOs provided … for boards to develop realistic budgets, adopt proper property tax levies, monitor operations, or conduct long-term …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesState Comptroller DiNapoli Releases Municipal Audits
… $10.5 million related to bank transfers, payroll, real property taxes and cash receipts and disbursements. They did …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure … officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialMonroe County – Golf Course Contract Management (2014M-111)
… daily deposits of golf-fee revenues into a County bank account. The operator did not perform or pay for a number of … to make daily deposits into a County-designated bank account. Require the operator to submit annual capital …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… as cash for building permits and dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and … is due back on September 15. “This is another troubling case of a local official abusing her position to steal … Comptroller’s audit is expected to be finalized later this year. DiNapoli encourages the public to help fight fraud and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsManagement of General School Funds (Follow-Up)
… nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … York City Department of Education (DoE) did not provide John F. Kennedy Educational Campus staff with adequate …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the internal … 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Overall, local collections totaled nearly $1.9 billion, up $4.8 million from the same time last year. “Year-over-year …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… said. “October’s increase marked the fourth straight month of overall growth between 2% and 4%. A return to relatively … seen in the years before the pandemic, is a positive sign of stability and could help local officials better estimate this source of revenue.” For October 2023, compared with October 2022: …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearDiNapoli: Local Sales Tax Collections Up Slightly in May
… P. DiNapoli. This is the third consecutive month in 2023 of less than 2% growth. Overall, local collections totaled … York City’s collections totaled $744 million, an increase of 3.3%, or $23.5 million. County and city collections in the rest of the state totaled $862 million, a decrease of 1.8%. Most …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of … previously recorded as “Temporary Undistributed Receipts” account code 32601 to the correct revenue account code. Whenever possible, deposits should be recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… manner. Perform a thorough audit of the Court records on an annual basis. Contact the Office of Court …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Comptroller DiNapoli Releases Municipal Audits
… not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as required. Although …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125