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Hispanic Heritage Month Reception
… available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the … in the Bronx . According to its findings, the Bronx was hit harder than any other borough by several measures, and … Bronx Borough President Ruben Diaz Jr. “While the pandemic hit our borough hard, we will come back strong and move …
https://www.osc.ny.gov/events/hispanic-heritage-monthState Comptroller DiNapoli Releases School Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after the overtime was worked. Catskill Central School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the … outlook include declines in revenue from a weaker economic forecast, stock market volatility, and increases in recurring … identifies several risks and concerns related to DOB’s forecast and projections, including the following. Increasing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Contract and Payment Actions in May
… Comptroller approved 1,326 contracts for state agencies and public authorities valued at $2.4 billion and approved more than 2.5 million payments worth nearly $15.6 billion. The office rejected 123 contracts and related transactions valued at $276.8 million and more …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialMontauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology … Although District officials restricted access to the financial application, they did not adequately secure access … accounts as soon as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School … Finding District officials have taken appropriate action to manage the District’s financial condition. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… 267 building checks were performed and officials did not follow up with the employees to confirm the checks were conducted. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeJamestown City School District – Financial Condition (2015M-120)
… Develop and adopt a budget in which recurring expenditures are funded by recurring revenues, thereby reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … Each year, the annual budget included using fund balance to finance operations to keep the real property tax levies at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January … balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewTown of Salina – Information Technology (2013M-256)
… private and sensitive information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not … Town officials do not maintain a complete and accurate computer inventory and have not developed an IT disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli Statement on Legislation Restoring Contract Review Authority
… review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this … oversight, accountability and transparency in state procurement. “By reviewing contracts before they are awarded, my office helps ensure the integrity of the procurement process and protects taxpayers, agencies, local …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityAsset Forfeiture Escrow Fund
… or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be Used The General … of a forfeiture under Article 13-A of the CPLR . Annual Reporting Requirement GML Section 6-v requires the chief … city, at the termination of each fiscal year, to render a detailed report of the operation and condition of the asset …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund