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Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… functions that serve as checks against one another that do not exist unless they are performed by separate … individuals performing the Supervisor’s financial duties do not result in an incompatibility of office. Require the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of December 2019, there were over 4,600 … provided a complete catalogue or accompanying schedules for making the data public, as required. Additionally, we …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Selected Aspects of the Motor Carrier Safety Assistance Program
… is responsible for administering State participation in the Federal Motor Carrier Safety Assistance Program … reviews or formal Notices of Violation, which may result in additional penalties. Key Findings The Department does not … to operate out-of-service vehicles prior to repairs. In about 60 percent of the cases we reviewed, the Department …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… A former justice court clerk pleaded guilty to petit larceny after a joint investigation by the Office of the State Comptroller and the St. Lawrence County Sheriff’s Department found she misappropriated more …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire department over several … to the Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution … Rev. 5/22 … Elected and Appointed Officials Get forms examples samples and stepbystep guides to help you …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resourcesCity of Olean – Budget Review (B17-1-3)
… the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… by setting aside an aggregate of $742,000 in additional money in the reserves. The District’s multiyear plan did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of Building Construction Site Safety (Follow-Up)
… the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … 1, 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. … in the fourth quarter of 2023 increased by 3.1% compared to the same quarter of 2022, similar to the 3% and 3.6% year-over-year growth experienced in the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Oversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… also was unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and … that the Supervisor complies with all Federal and State payroll filing and payment requirements in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … 2013, established an online Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. Publishable State data should include …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/compliance-executive-order-95-open-data-followDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesOpinion 90-19
… by the board of fire commissioners, as well as one warden and one delegate to the general convention of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… annual written financial reports to the membership or semi-annual written financial reports to the Village, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial