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V.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… ethnic diversity, and refuse to embed diversity in their search for new board directors. Testimony Watch a replay of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionState Comptroller DiNapoli Releases Municipal Audits
… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … IT control weaknesses were communicated confidentially to officials. City of Johnstown – Financial Management …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Oswego County – County Bridge Maintenance (S9-13-8)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of … for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s oversight of … and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … adopt a comprehensive multiyear financial and capital plan to establish the goals and objectives for funding long-term … on an ongoing basis. … The purpose of our audit was to review the Towns internal controls over selected financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… and monitor building access accounts and badges used to access District buildings. Accounts and badges that are … did not have an adequate process for granting access to non-employees. Almost half of the active building access … 209 building access accounts and badges. Granted access to 39 individuals participating in continuing education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andTown of Java – Tax Collection Remittance (P1-24-21)
… and Tax Collector submitted separate responses to our audit. Both generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… searchable, publicly accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are being spent. As a … site went live in 2007. Federal agencies are required to report the name of the entity receiving the award, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial … Village’s fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20XI.18 Overview – XI. Procurement and Contract Management
… regarding various legislative requirements impacting New York State procurement processes. Legislative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… beyond, but today's victory is truly historic and worthy of celebration." … The US Supreme Courts landmark decision …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionState Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… out his bold vision, but there is unfinished business from the prior administration and mixed signals on the pace of the economic recovery. My office will release a full examination of the mayor's budget in the …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposalState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… My office will analyze and report on the enacted budget in detail, including its impact on the state's debt and …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 98-17
… employees of the housing authority and to be held liable for the costs incurred under section 18. You ask whether a … section upon its employees, and (ii) to be held liable for the costs incurred under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity has been established , …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… A. Lobur, 55, of Akron, NY, pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government money. The … Judge Wolford. … State Comptroller Thomas P DiNapoli and US Attorney James P Kennedy Jr announced today that Richard A …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesState Comptroller DiNapoli Releases Municipal Audits
… County) The board's continual appropriation of nonexistent fund balance has weakened the financial condition of the town-wide general fund. The board … from the beginning of the 2014-15 fiscal year through May 31, 2017. The board has not developed any long-term …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 93-26
… (1989 Opns St Comp No. 89-59, p 131). Similarly, it is our opinion that a town board on behalf of an ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 2002-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … as otherwise provided by law, after a public dock district is established, the town board may contract for the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3SUNY Bulletin No. SU-330
… Purpose The purpose of this bulletin is to inform campuses of the 2022 UUP Part-time academic faculty … the State of New York and UUP, provides for an increase to part-time academic faculty minimum salaries. Effective … meet the following criteria are eligible for an increase to their minimum salary: Bargaining Unit 08 Payroll Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnu