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Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Cortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … approximately $760,000. Using the remaining $1.2 million to fund other District expenditures is not an appropriate use … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fallsburg Central School District – Financial Condition (2014M-33)
… is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Chestertown Fire District – Claims Processing (2016M-387)
… audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. … are supported by adequate documentation and included on the abstract prior to authorizing payment. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387DiNapoli: New York on Stronger Financial Footing
… approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … charter schools within the City. Gives the Department of Health complete control over federal Medicaid waiver funds … next two years. Budget language for this and certain other health-related contracts removes reviews by the Office of the …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department … state Urban Development Corporation to improve oversight of the Market Order Program, specifically the Apple Market …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… District Operations (Tioga County) District officials did not comply with their procurement policy when procuring … contract prices. Auditors also determined the board did not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for … tracking employee time and attendance through systems such as the Leave and Accrual Tracking System (LATS-NY). Pay for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortNewfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Tompkins County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Opinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… of nearly $13 billion in spending.” Background on State Payroll Impact of a Late Budget: As we informed the Executive … business on Monday, April 3 for the April 6 Institutional Payroll to be processed without delay. There are approximately 57,000 employees on the institutional payroll, which includes employees working at the regional …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… and New York State Police Superintendent Kevin P. Bruen today announced that former state police mechanic David … and New York State Police Superintendent Kevin P Bruen today announced that former state police mechanic David …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… and requirements for each role. External Auditor – Audits financial statements to render an opinion on whether … board with matters related to both internal and external audits, including input on the hiring of internal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… the ports of Albany, Ogdensburg, Oswego, and the gateway metro port in Buffalo: municipal airports, privately owned … only located in Albany, Ogdensburg, Oswego and the Gateway Metro Port in Buffalo, etc.) must be for public …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Comptroller DiNapoli Releases Audits
… transfers and successions were selected from an automated wait list (AWL) and approved by DHCR. However, in most cases, … tenants were selected in the order they appeared on the wait list. One development did not request or receive DHCR …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… reports with the State Comptroller’s Office or the Board in a timely manner. Department of public works (DPW) … 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not audit 26 … exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… service routes into the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. … system,” DiNapoli said. “The recent rise in train delays and cancellations, especially from train problems, is … consistent growth from the 52.5 million riders in 2022 and 35 million in 2021. To meet this growing demand LIRR …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… 17 cities with non-calendar fiscal years, including the “Big 4” cities of Buffalo, Rochester, Syracuse and Yonkers, …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Federal Tariffs and Other Actions Hurt Tourism and NY Exports
… hotels and restaurants. The impact is most acute for areas near the Canadian border, where travel from Canada fell by … especially in hotels and restaurants in those regions near the Canadian border. New York is a top destination for … Country and 2% in Western New York, but up 1% in New York City. In 2024, there were over 932,400 private sector jobs in …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-federal-tariffs-and-other-actions-hurt-tourism-and-ny-exportsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … Fire District – Board Oversight (St. Lawrence County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0