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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the people of … promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA … recovery of previously provided financial assistance if job creation and economic goals or other terms of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectSchool Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1State Comptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … did not prepare and file an annual report of foreign fire insurance funds. In addition, the board did not establish and … records were so poor, the company could not provide assurance that all cash had actually been deposited. Town of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Watervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4DiNapoli Halts $24 Million in Suspicious Tax Refunds
… totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules will not profit … including personal income tax refunds. The majority of questionable returns were filed by taxpayers who claimed … on incorrect information such as fake or inflated number of dependents or understated income. Questionable personal …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… Other Related Audit/Report of Interest The Norman Howard School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… registration and filing requirements”. When submitting contracts with charitable organizations to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… also includes Federal financial assistance programs that do not have cash receipts and disbursements posted in the … in the annual TSA (Treasury State Agreement) because they do not involve the transfer of funds between the Federal and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… In New York City's Financial Plan New York City Industry Tracker Dashboards …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesAlbany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… June 30, 2009, the City’s total unexpended surplus for its major operating funds (general, water and sewer) was slightly … 30, 2012, the City’s total unexpended deficit for these major operating funds was more than $15 million. From the …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mComptroller DiNapoli Releases School and Municipal Audits
… following local government audits have been issued. Town of Hounsfield – Claims Auditing (Jefferson County) The board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … School District – Budget Review (Monroe County) A review of the district’s general fund budgets revealed an unplanned …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsOpinion 89-24
… this individual is a board member, we will discuss the issue of conflicts of interest only as it relates to this …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 92-54
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions … LAW, §60.10: A prospective appointee to fill a vacancy in the office of town supervisor who is an officer and stockholder of a bank would have a prohibited interest in the designation of the bank as a town depository, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54SUNY Bulletin No. SU-317
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesNew York’s Economy and Finances in the COVID-19 Era
… to workers eligible for the traditional program. With little progress toward further stimulus and relief … Fund (CRF), has remained approximately $3.8 billion with little change since mid-October pending further action by the …
https://www.osc.ny.gov/reports/covid-19-december-2-2020