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Comptroller DiNapoli Releases State Audits
… However, UCS overpaid Legal Aid $412,184 for fringe benefit expenses that were not actual and allowable … of the contract. Legal Aid did not appropriately reconcile fringe benefits at year end, moved funds in every …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOpinion 98-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (where last day of … properly addressed postpaid wrapper and is deposited in a post office or official depositary under the exclusive care …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Opinion 97-24
… by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL … of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate in a … award program established for the members of the fire company unless they have been approved as members of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24DiNapoli: State Fiscal Year 2021-22 Tax Revenues $3.3 Billion Over Final Projections
… Tax collections for State Fiscal Year (SFY) 2021-22 totaled $121.1 billion — … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2021-22 were $38.8 billion higher than the previous … than the most recent forecast; $724 million set aside for public employee health insurance costs; $843 million was …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-fiscal-year-2021-22-tax-revenues-33-billion-over-final-projectionsSex Offender Registration (2014-MS-2)
… took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 … January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established … Court-certified sex offenders must comply with DCJS registration requirements including address verification, …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School District Audits
… issued. Canandaigua City School District – Procurement (Ontario County) District officials did not always ensure the … paid. Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro … adequately supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
… been issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure online banking access was limited to board-authorized users because no one reviewed online banking users’ access and permissions. District …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not establish long-term financial and capital plans or fund balance and reserve policies. … being unable to use more than $73,000 of available state funding as of the end of 2021. Village of Sidney – Financial … tax surcharge, sales and use tax as well as city and state mortgage tax that may not be achievable. The budget also …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… office had taken steps to meet the requirements of EO 95 for the collection and public dissemination of state data. … Department of Education refers students to CCC and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, auditors …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: State Education … with disabilities who are between the ages of three and five years. During the 2013-14 school year, Kennedy … Department of Education (DoE) refers students to Kennedy and pays for its services using rates established by SED. The …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … estimate total collections to be closer to $538.4 million. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… eligibility. Some exemptions lacked proper applications, renewal forms or supporting documentation. Auditors also … and Benefits (Ulster County) Town officials overpaid health insurance buyout incentives to two employees by more than …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… board also did not adopt adequate information technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, including issues related to software … did not claim any Medicaid reimbursements to which it was entitled. District officials did not claim Medicaid …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a … significant personal Internet use on three computers. Glens Falls City School District – Financial Management (Warren …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsDiNapoli Announces $15 Million Investment in Northern Ireland
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) is investing $15 million (£9 million) with Northern Ireland venture capital firm Crescent Capital. The … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandOpinion 95-9
Concerning a length of service award program established by a fire district
https://www.osc.ny.gov/legal-opinions/opinion-95-9Local Government – 2022 Financial Condition Report
… property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local … received $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … configuration item that drives security, ledger set-up, and processing. The Statewide Financial System (SFS) … entity has been created by statute, then it may be a candidate for a GL BU. Appropriation recipient – If an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuCost-Saving Ideas: School District Auditing – Internal Auditor
… risks. The internal auditor must report directly to the board. Hiring an internal auditor You must hire an … of the above conditions, you must still annually certify to the Commissioner of Education that you’re exempt from … BOCES does not provide significant and material services to the district a district resident or nonresident Who does …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Comptroller DiNapoli Releases Municipal Audits
… Eaton No. 1 Fire District – Board Oversight (Madison County) District officials did not adequately monitor … Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company disbursements were not always supported or … documentation. City of Amsterdam – Budget Review (Montgomery County) Based on the results of the review, the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0