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V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… set-up, and processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and … by law has its own BU. Following are general guidelines to indicate when a separate GL BU may be warranted. Created … for a separate GL BU as journal source can be used to segregate transactions. Balanced set of books – Situations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuState Comptroller DiNapoli Releases State Audits
… funds that Lehman officials should have transferred to New York state. As of March 31, 2015, these funds totaled … subsequently remitted over $1 million of these funds to the state. Of the 72 payments (totaling $1,248,139) paid … Further, there was no evidence ESD took actions to address these instances of non-compliance. For the audit …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Training (Westchester County) SHP training was provided to employees and elected officials. However, of the 150 total … The district did not have adequate payroll processes to ensure compensation paid to employees was accurate, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Comptroller DiNapoli Releases Municipal Audits
… of fuel usage documents were not completed or kept up to date by highway department personnel. In addition, town officials were only able to account for 12,571 gallons (29 percent) of fuel valued at … did not annually audit the comptroller’s records. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… services. Harpursville Central School District – Financial Management (Broome and Chenango Counties) School district … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… the money and its source. Town of Russia – Financial Management (Herkimer County) The board has not established … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… money. The anticipated sales in the third quarter compare to past planned sales of $4.68 billion during the second … office chairs the Securities Coordinating Committee to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… States, with an estimated $209.2 billion in assets under management as of June 30, 2018. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … district’s purchasing policy does not require officials to use competitive bidding for any purchases. District … the best price and did not provide adequate documentation to support justification. Town of Guilderland – Employee …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Purpose of Audit The purpose of our audit was to examine purchases from selected vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June 30, 2012. Background The Syracuse Academy of Science …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … their computer inventory that allows computer equipment to be tracked efficiently. Except for minor issues, the … County) District officials did not use competitive bidding to procure goods from two vendors who were paid a total of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Montgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 … on appropriating fund balance, a non-recurring revenue, to finance recurring expenditures. Further, in two of the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234DiNapoli Releases Bond Calendar for Second Quarter
… money. The anticipated sales in the second quarter compare to past planned sales of $4.27 billion during the first … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterCUNY Bulletin No. CU-308
… Purpose To explain the agency procedures for reporting rate increases … Engineer (CUNY) Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … and 5/1/06. Agency Actions Reportin g the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyDiNapoli Releases Bond Calendar for First Quarter
… The anticipated sales in the first quarter compare to past planned sales of $8.02 billion during the fourth … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in … on appropriating significant amounts of fund balance to finance operations. The County’s enterprise health fund …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… $347,875 from special assessments on approximately 200 taxable parcels, generated an additional $176,901 from …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February 28, 2013. Background The Town of Ellenburg is … the Board audited the Justices’ records, the audits failed to identify the control weaknesses, the cash shortage, or the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … fiscal years were either overstated or understated due to various accounting errors. As a result, the … properly monitor financial operations, which contributed to the Village being in fiscal stress at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … dramatically from approximately $20,000 as of May 31, 2008 to a fund deficit of approximately ( $54,000 ) as of May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15