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Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… was to review the Town’s internal controls over Justice Court operations for the period January 1, 2011, through … the Town, including the financial activity of the Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings We reviewed the internal …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background The East Ramapo Central … is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling $10,005 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … The Town of Burke is located in Franklin County and has a population of approximately 1,500. The Town is governed by an … with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277State Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… members. During our audit period, deposits totaled $41,695 and disbursements totaled $68,487, excluding transfers … Company’s accounting records were not properly maintained and bank reconciliations were not prepared. Duplicate … for the funds collected during our audit period and checks received totaling $21,181 were not deposited in a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… Control Data Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresOpinion 92-47
… not address these issues. Article 6 of the County Law (§300 et seq. ) contains provisions relative to surcharges for …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Agencies Bulletin No. 2289
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2289-2024-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 2387
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Article 49 of the 2021-2026 ASU Agreement between the State of New York and the Civil Service Employees Association and … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedDiNapoli Releases February State Cash Report
… the Executive Budget on Feb. 23. "While tax collections for much of this fiscal year were lower than expected, … $3.6 billion, or 2.8 percent higher, than last year for the same period. Significant increases include spending for public health programs (up $2 billion largely because of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in the development of … continued slow economic recovery underscore the need for accurate, balanced budgets reflecting realistic …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingOpinion 95-22
… Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: … may not expend foreign fire insurance tax moneys to purchase exercise equipment for use generally by members … Association may expend foreign fire insurance tax moneys to purchase certain exercise equipment to be used to …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… Thomas P. DiNapoli released the following statement today regarding the update to the city's Financial Plan: “Today’s release of New York City’s November Financial Plan … Thomas P DiNapoli released the following statement today regarding the update to the citys Financial Plan …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… may be available to the body or official responsible for auditing claims: If original documentation (such as … amount, correct any mistakes and only approve the claim for the corrected amount. If the original invoice does not … the vendor on itemization requirements. If the claim is for travel or conference expenses and the traveler cannot …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsXI-A.1.B Category Codes – XI-A. Purchasing
… value from the UNSPSC code set. Please refer to SFSSecure for the complete list of valid category codes. Bulkload … should include the category code on the transaction lines for contracts and purchase orders when the agency bulkloads a file into the SFS. Please refer to SFSSecure for the complete list of valid category codes. All Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manual