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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual assets. … the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… was to evaluate the internal controls established over the Court’s financial activities for the period January 1, 2012, … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, … or review the information the Clerk entered into the Court’s database system. The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases Municipal Audits
… been issued. Akron Fire Department – Financial Activities (Erie County) Auditors determined that 101 credit card purchases … $39,182.92 in restitution. The matter was referred to the Erie County District Attorney’s Officer and resulted in the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… up to $192 million in fixed rate tax-exempt and taxable bonds for the month of October and bond sales of up to $66 million in fixed tax-exempt and taxable bonds as well as variable rate tax-exempt bonds for the month … full forward calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf Questions regarding the bond …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is … 2022. About the Program DHS, an administrative unit of the New York City Department of Social Services (DSS), is the … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopState Comptroller DiNapoli Releases School District Audits
… determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… $10.2 million in improper Medicaid payments, including: $3.7 million in overpayments for claims that were billed with … an employee’s official station in calendar years 2013 and 2014, costing the state more than $38,000 in unnecessary …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsCity of Troy – Budget Review (B5-14-23)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Cassadaga Valley Central School District – Financial Condition (2013M-249)
… reserved are necessary, reasonable, and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249State Comptroller DiNapoli Releases Municipal & School Audits
… government audits were issued. Garrison Union Free School District – Information Technology (IT) (Putnam County) District officials did not adequately secure the district’s … manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsWatkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… and agency moneys in a timely manner and in accordance with applicable legal statutes. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Comptroller DiNapoli Releases State Audits
… required, the authority documented their multiple efforts to collect any past due accounts, and referred to the Office of the Attorney General the accounts more than 120 days past due that it was unable to collect. The temporary rise in …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … other necessary qualifications, including the required New York State Department of State Security Guard registration. Department of Civil Service: New York State Health Insurance Program: CVS Health – …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the … duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Travel Advisory No. 10
… the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.1 Employee Expense Reimbursement Overview Updated to indicate that moving expense reimbursements are no longer … for Employee Non-Travel Expense Reimbursement Updated to remove procedures for submitting moving expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsOversight of the Agricultural Assessment Program
… the per-acre AAV for soil groups, aquaculture, and farm woodland. Local assessors determine whether land is …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programDuanesburg Central School District – Separation Payments (2014M-67)
… November 30, 2013. Background The Duanesburg Central School District is located in the Towns of Duanesburg and … Duanesburg Central School District Separation Payments 2014M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Chittenango Central School District – Financial Management (2016M-294)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District officials … were unable to demonstrate why $4.2 million in fund balance should be restricted in the debt service fund. The … realistic estimates of appropriations and the use of fund balance in the annual budgets and review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
Copenhagen Central School District Financial Condition 2016M142
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142