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Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free School District and the Salem Central School District . "In an era of limited … P DiNapoli today announced his office completed audits of the East Moriches Central School District Orchard Park …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTaxes – 2023 Financial Condition Report
… declined by 16.8 percent due, in part, to financial market volatility during 2022 which resulted in a 26 percent … the impact of the suspension of sales and excise taxes on motor fuel from June 1 to December 31, 2022. The Pass-Through …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … spent appropriately and effectively.” Town of Ashford – Water District (Cattaraugus County) The board did not ensure … The Legislature did not award highway material and supply bids to the lowest responsible bidder as required and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… on Mayor Adams' executive budget for Fiscal Year (FY) 2024: “The city has laid its fiscal cards on the table, … the Gap (PEG). “While the budget is balanced for FY 2024, the city faces challenges in the future as outyear … time last year, is expected to reach $2.9 billion in FY 2024, larger than the Fire Department’s operating budget. The …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetIX.7.A Funds – IX. Federal Grants
… receives an award from a Federal agency and they currently do not have an existing fund within that Major Fund range …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Agencies Bulletin No. 1864
… and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam … informing them of the tax implications. CSEA and Empire Star Public Service Awards: CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … at June 30, 2012, the unexpended surplus fund balance exceeded statutory limits by approximately $350,000. We … were not maintained in accordance with District policy and Regulations. Extra classroom activity moneys were not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… through March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately … Confer with the Town’s attorney to determine what actions it can take to ensure the Supervisor performs …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Comptroller DiNapoli Releases School District Audits
… Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, officials did not … Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Capital – 2021 Financial Condition Report
… highways and bridges, but also facilities for education, government, health, housing, environmental conservation and … highways and bridges but also facilities for education government health housing environmental conservation and …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Agencies Bulletin No. 1956
… and Exam Fee Reimbursement Program, or who used Empire Star Public Service awards for certification, license, or … informing them of the tax implications. CSEA and Empire Star Public Service awards CSEA and Empire Star Public Service participants are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Town of Ballston – Water Fund Financial Operations (2012M-258)
… billing and collection of water user charges. While our testing only identified concerns over the lack of assessing …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… of New York General Obligation Series 2019B Refunding Bonds. This General Obligation bond issue was sold to refinance certain outstanding bonds generating $112.4 million in debt service savings to … the state on a net present value basis. The newly issued bonds refinance outstanding General Obligation debt issued …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… announced that the New York State Common Retirement Fund’s investment return was 11.55% for the state fiscal year that ended March 31, 2024. The Fund … across asset classes helped drive the state pension fund’s investment returns higher over the past year, with many …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24Comptroller DiNapoli Releases Municipal Audits
… In addition, the board has not implemented policies that address remote access to the district’s financial system. … bills and performs all recordkeeping functions, including bank reconciliations, with little or no board oversight. In … did not develop comprehensive multiyear financial and capital plans. Lake View Fire District – Controls Over …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsGovernment-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataSecurity Self-Assessment: Questions – Information Technology Governance
… Yes No N/A List policies, their (physical or electronic) locations and the dates adopted and last revised: … training? 2b Have all officers and employees with access to personally identifiable information (PII), and … passwords? Yes No N/A Describe expectations and how those expectations are communicated: 7f Have password …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questions