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State Comptroller DiNapoli Releases Audits

… Contamination of State Armories (2019-S-50) Auditors found public access has continued at four armories that contain … four armories disclosed the excess lead levels to the public. Three are allowing public access through non-military use agreements that …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0

VI.1.A Budgetary Chartstrings – VI. Budgets

… SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page … ledger set-up and processing. SFS implemented multiple BUs to support the State as a whole, and defined each entity’s … access the complete list of Fund codes in the SFS. Ranges have been assigned by Fund type. Unlike other chartfields, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstrings

State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments

… pocketed her deceased mother's pension totaling $60,285 to pay cellphone bills, a car loan, insurance and utility … Rose kept her deceased mother's bank account open in order to collect her mother's pension payments. "Ms. Rose thought … pension," State Comptroller DiNapoli said. "Now, due to my partnership with District Attorney Scarpino, she is …

https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-payments

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency , Village of Kaser , … accurate and complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… of the Department’s bank accounts. Numerous vendor payments reviewed had deficiencies, including payment …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits

… to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit after July 1, … between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible … received for military duty; and An annuity purchased by any voluntary contributions (and the interest earned) you …

https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filing

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … by adding specific language specifying who is responsible for approving bills for payment and reviewing the treasurer’s work.  Town of Rush …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1

State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget

… city faces challenges in the future as outyear budget gaps have grown and projected savings from the PEG will not be … additional fiscal uncertainty for the city, which will have to be remedied in the city’s adopted budget expected in …

https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budget

Government-Wide Financial Data – 2022 Financial Condition Report

… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Taxes – 2023 Financial Condition Report

… Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York State tax … (PIT) collections declined by 16.8 percent due, in part, to financial market volatility during 2022 which resulted in … increase in Consumption and Use Taxes was due, in part, to continued inflation partially offset by the impact of the …

https://www.osc.ny.gov/reports/finance/2023-fcr/taxes

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … District officials paid 27 invoices totaling $83,370 for purchases without obtaining any type of competition. The … were not always supported with adequate documentation. For access to state and local government spending and 50,000 …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … expenses and that cash receipts were properly accounted for. As a result, $7,780 of department funds were used to pay … station cash receipts and establishes an inventory process for garbage bags and garbage disposal stickers. For access to …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1

Capital – 2021 Financial Condition Report

… environmental conservation and recreation. Capital Spending Has Increased Over the Past Five Years* From SFY 2016-17 to SFY 2020-21, capital spending increased by $2.2 billion (21.4 percent). Spending … an average of 38.9 percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. …

https://www.osc.ny.gov/reports/finance/2021-fcr/capital

Government-Wide Financial Data – 2021 Financial Condition Report

… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

State Agencies Bulletin No. 1956

… of the processing of the taxable fringe benefit CLEFR for 2021. Affected Employees Employees who participated in … Program, or who used Empire Star Public Service awards for certification, license, or exam fees are affected. … Time Entry using the earn code  CFR . This amount is used for reporting and tax withholding purposes only and does not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021

Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)

… Purpose of Audit The purpose of our audit was to evaluate the … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For example, … weaknesses, including failure to appoint a faculty auditor, as required, and an unauthorized individual making …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected

Town of Dresden – Board Oversight of Financial Activities (2012M-191)

… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. … was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at  Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits

Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)

… collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and appropriate … in place. Require claims to be appropriately documented with an itemized invoice, documentation of receipt of goods, …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232

State Comptroller DiNapoli Releases Municipal Audits

… ensured construction change orders were made only when warranted and after a thorough review. They avoided …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1