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DiNapoli Releases Bond Calendar for Second Quarter
… York City and their major public authorities during the second quarter of 2017. The planned sales of $4.68 billion … all of which is new money. The anticipated sales in the second quarter compare to past planned sales of $4.27 billion … the first quarter of 2017 and $5.58 billion during the second quarter of 2016. The State Comptroller's office chairs …
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 internal … through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has … contract with the Business Development Corporation (BDC) requires quarterly and annual reporting, BDC provided …
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
… homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in 2014, … homeowners must receive the STAR property tax exemption (i.e., the property must be the homeowner’s primary residence … calculation amounts. This includes incorrect payee and/or address information and PTF Credits calculated incorrectly. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditComptroller DiNapoli Releases School Audits
… audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , Haldane Central School … accurately paid at their approved salaries or wages. Dobbs Ferry Union Free School District – Reserve Funds (Westchester … audits of the Chazy Union Free School District Dobbs Ferry Union Free School District Haldane Central School …
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)
… 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 … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
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
… New York State Comptroller Thomas P. DiNapoli today announced … a tentative schedule for the planned bond sales for New York State, New York City and their major public authorities during the third quarter of 2021. The … New York State Comptroller Thomas P DiNapoli today announced …
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)
… our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 … Background The Town of Monroe is located in Orange County and has a population of approximately 39,900. The Town Board …
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 CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected … To determine whether the City University of New York 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
… the parking program and procedures regarding summonses for plates issued by DOS. DOF maintains its Summons Tracking and … due for summonses issued to vehicles with diplomatic plates. These amounts due include $15.6 million, based on the …
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
… 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)
… of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a Mayor and four … quotes before purchasing goods and services as required by the Village’s procurement policy. The Board does not …
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)
… that operates under the Downtown Ithaca Alliance (DIA) and is charged with the revitalization, development, … promotion, and management of the downtown Ithaca area. The DIA is governed by a 24-member Board of Directors (Board) … $3,316, did not have sufficient documentation. Although DIA officials provided explanations for these expenditures, …
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
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York …
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 … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOpinion 95-22
… certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 990
… with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T Unit … Agreement between the State of New York and PEF, a pilot incentive program was established for certain employees who … are eligible for a pilot Firearms Training and Safety Incentive Program payment. This pilot program shall run …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… January 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation … As of August 2012, the Department held over $16,000 in undisbursed restitution which was collected between one … courts for six of the 31 selected cases that had balances in arrears. Key Recommendations Develop, or review and …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOverpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available … are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claims