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State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… the choices it faces in an environment where the potential for spending and revenue volatility remain elevated. “My team …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… in overtime that was not properly approved or supported by the employees’ timecards. During the audit period: …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Rapids Fire Company – Credit Cards (2023M-86)
… Company purposes. Key Findings Credit card purchases were not always made by authorized users, and 762 purchases … charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … to payment. Officials agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. These expenses were funded with revenues of approximately $3.4 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Belmont – Water and Sewer Operations (2014M-101)
… only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… New York State Comptroller Thomas P. DiNapoli released the following … budget proposal at a critical moment in our state’s history. As we continue our recovery we are faced with many …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… the Village of Fairport. The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, appointed by the Village … jurisdictions. The Agency made commercial loans of its own money without statutory authority. Key Recommendations Direct …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Chautauqua – Fiscal Stress (2013M-220)
… town-wide fund and did not properly monitor and control actual activity against those estimates, allowing … and that the amounts budgeted are reasonable. Monitor the actual revenues received against the revenue estimates in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… the Village of Granville. The Library/Museum is governed by a nine-member Board. The Library/Museum’s funding for the … for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor and comply with the stipulations …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … Inpatient Services (Report 2009-S-35). Background Our initial audit report, which was issued on May 3, 2010, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
Vertus Charter School Conflict of Interest and Information Technology 2016M344
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mWeedsport Central School District – Financial Management (2016M-94)
… the plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. … Weedsport …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSkaneateles Central School District – Records and Reports (2015M-154)
… schools with approximately 1,420 students, is governed by an elected seven-member Board of Education. Budgeted … relied on transactions that have not been recorded by the bank or in the District’s books, known as reconciling … to routinely evaluate and repay interfund loans when money becomes available or by fiscal year-end. … Skaneateles …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Wayne Central School District – Financial Management (2012M-229)
… Wayne County and Monroe County. The District is governed by the Board of Education which comprises nine elected … and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a result, the District had … not needed to fund the budget, created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… in the Town of Southampton. The District is governed by a Board of Trustees which comprises three elected members, … follow the competitive bidding guidelines as required by GML, or the District’s purchasing policy, for purchases … to be bid, or those that were required to be purchased by obtaining verbal or written quotes. District personnel …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
The Chart of Accounts COA is the foundation of the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies