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Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… created an expenditure code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School officials had … expenses. The Board is not monitoring the annual budget and has not established a Budget and Finance Committee as …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsState Agencies Bulletin No. 1963
… instructions for processing the 2021 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees Interest … employees Agreement), between the State of New York and the NYS Correctional Officers and Police Benevolent … than 520 hours in a fiscal year, are eligible to receive one-quarter (1/4) of the $1,075 allowance (rounded up to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestUnified Court System Bulletin No. UCS-137
… by OSC with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… the seriousness of the situation the authority – and the state and city – face in dealing with upcoming fiscal challenges. … of the next three years will be balanced with the use of one-time federal relief and most concerningly, in 2025, with …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planOswego County – County Bridge Maintenance (S9-13-8)
… 31, 2011. Background The County covers 952 square miles and has approximately 122,000 residents. The County is … Highway Department is responsible for the maintenance and monitoring of bridges. This department includes a Highway Superintendent and a professional engineer who are directly involved with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8City of Oneonta – Departmental Collections (2013M-13)
… The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The … property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13State Comptroller DiNapoli Releases Municipal Audits
… technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure … that city officials did not develop adequate IT policies and procedures or provide IT security awareness training. City officials did not have a complete and accurate IT asset inventory. They also did not properly …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… cash receipts were properly collected, recorded and deposited, and whether disbursements were properly authorized, supported and recorded for the period July 1, 2015 through August 9, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Kent Fire District No. 1 - Financial Operations (2019M-37)
… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was … documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… were $636.6 million higher than originally projected, and $19 million higher than the latest estimates. “This … budget assumed relatively modest growth in tax revenues, and so far receipts have been higher than initially … from the February cash report include: Consumption and use tax collections totaled just over $14 billion through …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileOpinion 91-4
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire … without consideration) CONSTITUTIONAL LAW -- Gifts and Loans (transfer by village of firefighting equipment to …
https://www.osc.ny.gov/legal-opinions/opinion-91-4June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental … enhance their understanding of governmental operations and ultimately result in an increased accountability by the … Accounting Standards Board - Basic Financial Statements and Management’s Discussion and Analysis-for State and Local …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Pulaski PD, to protect taxpayers." Pulaski Police Chief Michael J. Martin said, "I would like to thank Comptroller …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesCompliance With Payment Card Industry Standards
… The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that accept … Based on our review, we identified several matters that management should address to improve the Authority’s … devices that process cardholder data, implemented a formal risk assessment process to identify threats to cardholder …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli Releases Bond Calendar for Second Quarter
… DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major … prospective second quarter calendar includes anticipated bond sales by the following issuers: the City of New York, … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … Chenango County. The Company provides fire protection and emergency services for the Town of Afton. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no … records or physical inventories completed. Three employees have access to all financial software functions enabling them … rights to users of the Village’s financial software based on their job descriptions while ensuring they cannot be …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Putnam County Industrial Development Agency – Management Practices (2013M-257)
… May 3, 2013. Background The PCIDA was established in 1995 and is governed by a Board which comprises seven members who … PCIDA Board established criteria for approving projects, and for evaluating and recapturing benefits from projects that fail to meet …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementState Comptroller DiNapoli Releases School District Audits
… District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, eight employees, including the former superintendent of schools and former payroll clerk, were paid more than $95,300 in …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… financial or capital plan. Chautauqua County – Court and Trust The records maintained by the director of finance were generally up-to-date and complete. Auditors found the director of finance … adequate procedures, maintained appropriate records and properly reported the condition of court and trust funds …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits