Search
Ellicottville Central School District - Information Technology (2019M-14)
… technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide … accessed websites for social networking, shopping, travel and other personal use. In addition, sensitive IT control … District officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Accounts Payable Advisory No. 35
… updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts based on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsOverview – Governmental Accounting Standards Board
… setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement …
https://www.osc.ny.gov/retirement/employers/gasb/overviewCUNY Bulletin No. CU-838
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOpinion 2002-14
… the village is considering the expenditure of village funds to determine whether the water infiltration to these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire department or, if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 91-56
… Law Dictionary, 5th Edition, 1979). Thus, an obligation to pay outstanding notes or bonds is but one example of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a … measures those transactions and events of the period that have increased or decreased the resources available for … events, rather than when cash is received or disbursed, it enhances the relevance, neutrality, timeliness, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… 20 percent of the publicly owned sewer systems in New York state were not reporting overflow events or registered with … of Environmental Conservation (DEC ) released today by State Comptroller Thomas P. DiNapoli. “Untreated or … System Permit Requirements Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsState Agencies Bulletin No. 1952
… Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance … determine the payment amount. The applicable work percent for each date is determined based on the employee’s Payroll … Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedDiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over nearly a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… or 40%. Bellmore-Merrick Central High School District – Payroll (Nassau County) Auditors determined district …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… by Queens (66%), Brooklyn (62%), the Bronx (60%) and Manhattan (58%). Housing Costs : In 2023, 39.5% of older …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… tax collections are well over estimates." Through June 30, All Funds receipts totaled $37.7 billion, representing a … than a year earlier but $548.3 million higher than the latest projection. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionAccess Controls Over Selected Critical Systems
… including: foster care and adoption; child and vulnerable adult protective services; and juvenile justice. OCFS owns … on four systems containing confidential information for individuals who no longer worked for OCFS. OCFS did not keep accurate records of those …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Wayne County) The board has not adopted IT policies to sufficiently protect its assets and did not ensure the … not dedicate a separate computer for online transactions to limit access to online bank accounts. Town of Preston – …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… over $20,000 in Fire Company funds, following an audit and investigation by State Comptroller Thomas P. DiNapoli and … said. "We will continue to aggressively investigate these cases to bring justice to those who take money from these … to the District Attorney's Office." Wharton is due back in court on April 18 before Canandaigua City Court Judge Stephen …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftUnderstanding the Audit Process
… position or factual differences; this written response is appended to and issued with the final report. Agency … Action: Within 180 days after the final report is issued, auditee reports to the State Comptroller the … as part of our efforts to ensure taxpayer money is spent wisely and well. Those engagements follow a similar …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processParking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously … and using the results from inspections to create a clear plan for repairs should be implemented. Officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli Announces Results of General Obligation Bond Sale
… saving New York taxpayers approximately $4.3 million on a cash flow basis and $3.1 million on a net present value basis … bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds … Refunding Bonds are rated AA+ by Standard & Poor’s Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale