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State Comptroller DiNapoli Releases Municipal and School Audits
… statement balances differed from the ending cash balances in the accounting records by $638,485. The board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsSelected Financial Management Practices
… Trust has established adequate controls over the following financial management functions: revenue and collection; procurement and contracting; time and attendance; budgeting and … Trust has established adequate controls over the following financial management functions revenue and collection …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesIT Security Fundamentals – Information Technology Governance
… be used to adequately protect against IT security threats. Only a combination of multiple preventive, detective and …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Grand Gorge Fire District – Conflict of Interest and Claims Auditing (Delaware … also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the contracts … collections to the town supervisor weekly, as required. City of Peekskill – Information Technology (Westchester …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1927
… Employees Employees designated management or confidential in the following bargaining units who meet the eligibility … Commissions BU78 and BU79 Background Civil Service Law, Article 8, Section 131 and the Division of the Budget … in their grade during fiscal year 2019-2020 prior to being placed on a leave of absence may receive the April 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Comptroller DiNapoli Releases Audits
… orders to install an ignition interlock device (IID), only 1,952 (20 percent) did. Auditors also found material …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… from New York's Environmental Protection Fund (EPF), one of the state's most important funding sources for preserving … natural resources," DiNapoli said. "Historic high levels of EPF spending in recent years underscore the fund's vital …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were … online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% nationally from the first …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
The New York Daily News published an oped from New York State Comptroller Thomas P DiNapoli today warning New York Citys leaders to safeguard the citys finances against the challenges that lie ahead
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash … organization that provides fire protection services to the Village of Waterford, Saratoga County. The Village … contracts with the Town of Waterford, Saratoga County, to provide services to portions of the Town located outside …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mJohnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and … Johnson City Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Prattsburgh Central School District – Tax Collection (2016M-122)
… not provide the Tax Collector with a warrant prior to the start of the tax collection process. Key Recommendation The … and present a warrant to the Tax Collector prior to the start of the collection process. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Granville Central School District – Fund Balance (2016M-114)
… The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion of the Town of Whitehall in Washington County. The District, which operates three … Ensure that the amount of the unrestricted fund balance is in compliance with statutory limits and the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100CUNY Bulletin No. CU-705
… changes. Affected Employees CUNY employees with health insurance coverage through the City of New York Employee Benefits … The City of New York has notified OSC that certain health insurance rates are changing for CUNY employees with health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalState Agencies Bulletin No. 1163
… insert an adjustment in Time Entry using the Earn Code UA1 for the increases in the 2005, 2006, 2007. 2008, … insert an adjustment in Time Entry using the Earn Code CA1 for the increases in the 2005, 2006, 2007. 2008, … who received payment for Uniform Allowance using Earnings Code MA2 (Police Clothing Maintenance Allowance) will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… The Executive Budget holds down spending and boosts state reserves, according to a … The Executive Budget holds down spending and boosts state reserves according to a report …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionMilitary Service Credit
… a trustee-to-trustee transfer. We can accept transfers only from certain types of plans. Details will be provided in …
https://www.osc.ny.gov/retirement/publications/military-service-creditNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… rates in New York, which peaked at 16.2 percent in April 2020. Since then, New York’s unemployment rates have slowly … Labor reports that for the one-year period between April 2020 and March 2021, unemployment rates for people with … unemployment rate for all New Yorkers between April 2020 and March 2021 was 11.3 percent, an increase of 7.5 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021