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Hispanic Heritage Month Reception
… to start. Follow us on Instagram , Facebook and Twitter for photos from the event. Share Email Twitter Facebook … I want to thank New York State Comptroller DiNapoli for releasing a comprehensive report shedding light on our …
https://www.osc.ny.gov/events/hispanic-heritage-monthState Comptroller DiNapoli Releases School Audits
… had more rights to the payroll system than needed for her job. Additionally, district officials are not adequately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… conduct physical inventories, and ensure sensitive data was erased before assets with hard drives were disposed …
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 … budget gaps underscore the importance of building up rainy day reserves and enhancing criteria for their use. At the end … personal income taxpayers moved out of New York annually, many of whom were high-income residents. In 2020 a net of …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Contract and Payment Actions in May
In May the Office of the State Comptroller approved 1326 contracts for state agencies and public authorities valued at $24 billion and approved more than 25 million payments worth nearly $156 billion
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayTravel Advisory No. 3
… in accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common carrier ticket(s) (e.g., airplane, train) and does not fully … the car must report the accident immediately to the local enforcement agency, the employee’s supervisor, and the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCity of Fulton – Fiscal Stress (2013M-310)
… the Council has adopted budgets that have routinely relied on the appropriation of fund balance as a financing source, … funds that the City should maintain. Reduce reliance on fund balance as a financing source and continue to …
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)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not provide the Board with …
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 (IT) contingency … be accessed by unauthorized individuals, data will be lost and the District may not be able to recover from a network …
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)
… the District’s financial condition. Since 2010, total State aid received by the District has declined more than $1 … percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million (48 …
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)
… This could increase the District’s operational and pension costs. Key Recommendations Ensure overtime is …
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)
… by recurring revenues, thereby reducing the reliance on fund balance, reserves and other one-time financing …
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)
… The Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property … Remit tax moneys and the interest and penalties collected on the tax collections to the Supervisor in a timely manner …
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)
… (Board) and Clerk-Treasurer properly monitored selected financial activities. Key Findings The Board and Clerk-Treasurer did not properly monitor selected financial activities. As a result, total general fund balance … was overstated by $571,719, the transparency of Village financial operations was compromised, and taxpayers were not …
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)
… to review the Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, … The Town of Salina is located in Onondaga County and has a population of 33,710. The Town is governed by an …
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
… New York State Comptroller Thomas P. DiNapoli issued the following … Assembly which will statutorily restore the Office of the State Comptroller’s review of certain state contracts which … The legislation (S.6809-A) already passed in the Senate on May 18, 2022. “The Comptroller’s independent contract …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityAsset Forfeiture Escrow Fund
… This law took effect on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate … City School District is located in the City of Cortland and five towns in Cortland County. The District is governed … were $45.1 million. Key Findings The former Superintendent and Director of Business Services did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations