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Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… established effective internal controls over payroll and leave accruals for the period July 1, 2012 through October … to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key Recommendation Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether … residents. The County is governed by a 15-member County Legislature. The County’s budgeted expenditures totaled $134 … engineer technician who are directly involved with the oversight of bridges. The Department’s operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor provided adequate … accounting functions and information technology to properly account for and safeguard Town assets for the … Findings The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Newstead – Joint Highway Facility Project (2012M-260)
… examine the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August … the issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 … with not only the construction phase of a joint highway facility (Project) but the facility’s future operation and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis of accounting. Modified … (Category 3 and 4). Prior to Statement No.33, revenue was recognized when expenditures were made. Statement No. 33 states that to accrue revenue from an …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
Town of Wawarsing Payroll and Leave Accruals 2013M202
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… Thomas P. DiNapoli today announced the details of the upcoming New York state General Obligation bond issue … Thomas P DiNapoli today announced the details of the upcoming New York state General Obligation bond issue …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real … on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … Fund groupings and one to capture the Generally Accepted Accounting Principles (GAAP) basis of Fund groupings. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, … transportation. By linking the mileage rate in your policy to the IRS rate, you can avoid amending your policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Evergreen Charter School , Farmingdale Union Free … years 2011-12 through 2014-15 that appropriated a total of $28 million in fund balance to finance operations. … However, because they underestimated revenues by a total of $9.8 million and overestimated appropriations by a total …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… assets are adequately accounted for and would be detected if lost, stolen or misused. Auditors selected 60 IT assets …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of … (Follow-Up) (2023-F-43) Honey bees are essential to the agricultural industry for the pollination services they provide. The State developed … York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsOpinion 96-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance Transactions (town supervisor placing insurance … Whether the supervisor would have a prohibited interest in the towns insurance contracts …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli Releases Fiscal Stress Scores for 17 Cities
… Comptroller Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years … Comptroller Thomas P DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… of the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island), Rockland, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… marketplace where reason still reigns. The transition to a lower carbon future is underway; it is inevitable; and it is … world reached an unprecedented agreement to drastically lower carbon emissions and limit global warming to protect …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… AND POLICIES Effective April 1, 1985, an Accidental Death Benefit Program was instituted for the following employee groups. Code Bargaining Unit 01 … for this accidental death payment. These accidental death benefit payments provide for the State to pay a death …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitDiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … schedule for the planned sale of obligations for the state, New York City, and their major public authorities … New York State Comptroller Thomas P DiNapoli today announced a …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… to finance the general fund. The board passed a local law which allows the village to override the tax levy cap. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2