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DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft

… Former Cohocton Town Clerk Sandra Riley pleaded guilty Steuben County Court Monday to … Former Cohocton Town Clerk Sandra Riley pleaded guilty Steuben County Court Monday to …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theft

Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)

… cash accounts and provide the Board with monthly reports showing budget-to-actual activity to assist the Board in …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases Municipal Audits

… Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s fiscal climate, budget transparency and … be disclosed, altered or destroyed without authorization. In addition, city officials have not ensured that employees … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits

DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year

… increase at 48.8%, followed by Columbia (29.1%) and Yates (26.8%) counties. Onondaga County had the smallest …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-year

Locust Valley Water District – Budgeting (2013M-179)

… The Locust Valley Water District is located in the Town of Oyster Bay, in Nassau County. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179

XII.6.L Replenishing an Advance Account – XII. Expenditures

… advance account. Process and Transaction Preparation: Create a regular voucher using the Special Use Vendor ID …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account

XII.6.G Paying Debt Service – XII. Expenditures

… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-service

City of Rome – Internal Controls Over Capital Projects (2012M-248)

… they did not adequately monitor financial activity or close completed projects in a timely manner. As a result, … of which must be transferred to the debt service fund or reserve for debt. The remaining 30 completed projects had … because they either did not receive the expected financing or were over-expended. Key Recommendations Monitor each …

https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

Comptroller DiNapoli Releases School Audits

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …

https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-audits

Town 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 … 1, 2012 through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population … The purpose of our audit was to review the Towns internal controls over …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

V.3.D Accounts – V. Chart of Accounts (COA) Governance

… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. Account is … The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts

IX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants

… by the federal administering agency. These CFDA numbers are used extensively by the Federal and New York … report the status of, federally funded programs. The CFDA numbers represent, in most instances, the primary source for … funds. The importance of obtaining and maintaining CFDA numbers in the State’s grant records cannot be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amended

DiNapoli: Tax Cap Below Two Percent

… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate significantly from what was planned. Local governments must closely monitor … that allows municipalities to override it. The cap is just one of many fiscal pressures facing local governments …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percent

Village of Horseheads – Collections (2023M-169)

… or perform annual audits. We determined that: Code Enforcement Department (Code Enforcement) officers did not accurately record collections … Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

Town of Wells – Records and Reports (2024M-59)

… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …

https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59