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II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1909
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01About Filing the Resolution – Reporting Elected and Appointed Officials
… a mistake in my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and … and certify it all at once or can it be saved? I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionDiNapoli: CDTA Overtime Expenses and Ridership Growing
… in recent years, according to a report released today by State Comptroller Thomas P. DiNapoli. “CDTA operates a … miles increased in the following years. State funding represents the largest single source of CDTA’s … Transportation Authority , or go to: http://www.osc.state.ny.us/reports/trans/CDTA_by_the_numbers_2016.pdf For access …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingState Comptroller DiNapoli Releases Municipal & School Audits
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … prenumbered contracts, receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked rentals, collected and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… the duties of all employees in the Treasurer's Office, and when not feasible to adequately segregate duties, establish …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… providers through a competitive process and did not have written contracts with all providers. The Board Chair … and implement controls to ensure that the District does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCircleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process … were significant information technology weaknesses due to the use of shared usernames and passwords at the window terminals as well as the ability to overwrite transactions within the financial accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Yonkers – Budget Review (B6-15-16)
… fiscal year. With the 2015-16 budget, the City will have exhausted 88.65 percent of its taxing authority and the … almost 12 percent and the City’s debt service payments have risen 52 percent over the last 10 years. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationAccounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Motor Vehicles (DMV): Motor … regional offices are also at increased risk because they have devised systems to informally hold supplies of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Chenango County) The district is serving nutritious meals to its students and the meals are being prepared … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Village of Parish – Board Oversight (2012M-240)
… inappropriately paid in advance of Board audit. Although we did not identify any instances where goods and services …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… the economy recovers from the pandemic, local governments have seen some revenues rebound and have benefited from one-time federal financial assistance. At …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Town of Conesus – Justice Court (2013M-140)
… database system. The Justices did not ensure that all money received was deposited and recorded in a timely manner, … financial records, no one can be certain that all Court money was accurately reported and accounted for. Key … and that any differences are resolved. Ensure that all money is deposited in a timely manner, as required, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases Municipal Audits
… bills, they typically do so after the payments have already been made, and their approval is not documented … claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1