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Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… did not establish written policies and procedures for cash receipts for the senior center or the Receiver of Taxes. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Comptroller DiNapoli Releases Municipal Audits
… accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella … to withdraw funds for payroll and processing fees. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsV.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-accountsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… the Single Audit Act and to review compliance with the cash management of federal funds. The importance of obtaining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedDiNapoli: Tax Cap Below Two Percent
… budgets to ensure they are balanced and that they have cash on hand.” The tax cap, which first applied to local …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… capital projects are closed in a timely manner and any cash or deficit remaining is accounted for properly. … City …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. … Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million. Key Findings … than she was entitled to. There are no formal processes for time sheets or requesting the use of leave time. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Village of Horseheads – Collections (2023M-169)
… The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to annually audit the Clerk-Treasurer’s records and reports. The last audit was conducted in 2018. …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Wells – Records and Reports (2024M-59)
… adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided ad
https://www.osc.ny.gov/files/local-government/audits/pdf/geddes-2019-56.pdfVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
audit; village; east syracuse
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-syracuse-village-2023-79.pdfComptroller’s Update: State Fiscal Year 2014-15 Revenue Trends through the Mid-Year, October 2014
The State ended the first half of State Fiscal Year 2014-15 in an improved cash position, due largely to unanticipated settlement revenues and tax receipts.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2014-15.pdfDiNapoli: Fiscal Stress May be Looming for Glens Falls
… operating with minimal fund balance and an extremely low cash ratio. At the end of 2012, Glens Falls’ available fund … median city in New York (9 percent). The city had year-end cash balance that barely covered its average monthly … fiscal stress score. Indicators include fund balance, cash-on-hand and patterns of operating deficits. The scores …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … the issuance of serial bonds in the full amount of the application to EFC. At the time of the closing the local …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… fiscal year. The state is also using settlement funds for cash flow and debt management purposes. Use of settlement … on state finances and provides an update on the state's cash position every month identifying state revenues and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksState Comptroller DiNapoli Releases Municipal & School Audits
… 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. For …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… said. “A 26% decline brings the average bonus closer to what financial employees received prior to the pandemic. … tax revenues for the state and city, our economic recovery does not depend solely on Wall Street. Employment in leisure … level in more than two decades. DiNapoli estimates that 1 in 11 jobs in the city is either directly or indirectly …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Eric T. Schneiderman today announced the sentencing of Thomas Capuano, the former Commissioner of the Department … a scrap yard in Rensselaer County where the city has an account. In exchange, Rensselaer Iron writes a check to the … to another scrap yard in Albany, Capitol Scrap, that paid out in cash. In doing so, he could pocket some extra money …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not always ensure that credit card charges were properly approved, supported and for … the commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0