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Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 88-61
… REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … the payment of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked …
https://www.osc.ny.gov/legal-opinions/opinion-88-61DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… drop in the financial markets; The U.S. economy grew by only 0.7 percent in the fourth quarter of 2015, and job …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDiNapoli: Monster Beverage Needs To Diversify Board
… board nomination policies shouldn’t be buried somewhere only to collect dust,” said Shadé Brown, Sustainability …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-boardComptroller DiNapoli Releases School Audits
… lacked sufficient supporting documentation to substantiate employee benefits and salaries. LaFayette Central School District – … governing the establishment and use of its reserve funds. Auditors found four of the five reserve funds in the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… his office completed audits of the Cambridge Central School District , East Quogue Union Free School District , Fallsburg Central School District and the Randolph Central School District. “In … his office completed audits of the Cambridge Central School District East Quogue Union Free School District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory … Social Security numbers and the combination of name, address and date of birth. Restricted Confidential – … A single compromised computer could become a launching point for further network attacks, quickly turning one …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Comptroller DiNapoli Releases School Audits
… totaling $37,000, officials said they thought there was only one vendor capable of providing the item or service. …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-auditsOnteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfCity of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial … statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfComptroller DiNapoli Releases School Audits
… stability. Copiague Union Free School District – Check Signing (Suffolk County) The district’s check signature …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraXVI.3.B Fund Accounting – XVI. Financial Reporting
… of all funds of similar characteristics and purposes. Only the minimum number of funds consistent with legal and … Interest is recorded in the fund financial statements only when it is legally payable. Principal payments are also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Central Valley School District , Harpursville Central School District , Southold Union Free School District and the Webster Central School District . "In … announced his office completed audits of Central Valley School District Harpursville Central School District Southold …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… Authority , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs … issue duplicate receipts for tax collections. Town of Milton – Financial Records and Reports and Sales Tax Revenues … Authority Town of Groveland Town of Hammond Town of Milton and a comprehensive audit of road infrastructure needs …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces New $7 Million Investment in Northern Ireland
… in the cream of our entrepreneurial talent will not only underpin the new Belfast we are creating but serve as a …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financial