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Comptroller DiNapoli Releases Municipal Audits
… Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and … number of points to volunteers for participation in department responses nor accurately record volunteer … the library’s checking account before payments were made. In addition, the director had sole access to the library …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… off-track pari-mutuel wagering on thoroughbred and harness horse races held at various racetracks in the State, as well …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014DiNapoli Releases Fiscal Stress Scores for 17 Cities
… State Comptroller Thomas P. DiNapoli issued fiscal stress … government’s fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For an … DiNapoli’s Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm For access to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… aid and real property taxes. Key Finding The Board had not adopted comprehensive written policies and procedures for … paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key …
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)
… miles and has approximately 80,000 residents. The County is governed by a 15-member County Legislature. The County’s … $134 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. … was $10.3 million for the 2012 fiscal year. The Department is responsible for the maintenance and repair of 42 …
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)
… August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is … accounting records and resultant financial reports were in considerable disarray. For example, the Town failed to accurately report the cash position of any Town fund in its annual report to the Office of the State Comptroller …
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)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s management of the Joint Highway Facility Project for the period January … Town of Newstead Joint Highway Facility Project 2012M260 …
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"
… is one in which a government receives (or gives) value without directly giving (or receiving) equal value in … nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for … Account code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity …
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)
… 31, 2012. Background The Town of Wawarsing is located in Ulster County and has a population of approximately … were not accurately maintained and may have resulted in employees receiving payment for leave time to which they … approval is available for all compensatory time payments in excess of 35 hours annually. …
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
… of the Comptroller of the State of New York on March 18, 2025, as set forth in the Notice of Sale published in The … dated as of the date of delivery, expected to be March 26, 2025. The State of New York reserves its right to change, …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases School Audits
… School District , Ogdensburg City School District , Oswego City School District , Sweet Home Central School … Brian Butry at 518-474-4015 or email: [email protected].ny.us . Evergreen Charter School – Employee Fingerprinting … Academy Central School District – Financial Management (Oswego County) Generally, the board and district officials …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… New York State Health Insurance Program – Anthem Blue Cross – Coordination of Benefits With Medicare (2023-S-3) … (Civil Service). Civil Service contracts with Anthem Blue Cross (Anthem) to administer the Hospital Program of the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsOpinion 96-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST-- Insurance … agency through which town's insurance placed) -- Interest in Contract (arising from general concern with overall … of the insurance agency, would not have an "interest" in the town's insurance contracts. The supervisor, however, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6DiNapoli Releases Fiscal Stress Scores for 17 Cities
… July 31. This includes the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “Fiscal stress scores have … Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, Watertown and White …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… tax. All employee payroll expenses of agencies located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to …
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
… it is the direction the rest of the world is headed. If news reports are accurate, the administration's plan to …
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
… as Chairman of the Real Estate Advisory Committee (REAC) for the New York State Common Retirement Fund. DiNapoli also … pleasure to help guide real estate investments for the state’s pension fund,” Peirez said. “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… Thomas P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group … Case background The Court of Appeals was asked to determine whether the State … Thomas P DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powers