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Comptroller DiNapoli Releases Municipal Audits
… of the Town of Ausable , Fishers Island Waste Management District , Town of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget transparency … districts within the town. Fishers Island Waste Management District – Purchasing (Suffolk County) The district’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B17-6-11)
… funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the City. The 2017-18 budget …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Government-Wide Financial Data – 2023 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of resources, and liabilities and …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … Key Findings The Board did not allocate adequate revenues to the town-outside-village (TOV) highway fund, which caused …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… that operates under the Downtown Ithaca Alliance (DIA) and is charged with the revitalization, development, … promotion, and management of the downtown Ithaca area. The DIA is governed by a 24-member Board of Directors (Board) … adequate documentation for claims prior to disbursing a check. Ensure that the Executive Director’s monitors the use …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be … available to the body or official responsible for auditing claims: If original documentation (such as invoices, purchase … on the situation. In some cases, consultation with the attorney for the local government or school district is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsVillage of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … fiscal years were either overstated or understated due to various accounting errors. As a result, the … properly monitor financial operations, which contributed to the Village being in fiscal stress at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $784,000 … complete and accurate manner. Specifically, we found that cash, accounts receivable and accounts payable were … monthly reports that provide budget-to-actual results, cash balances and cash flow projections by fund. Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… lost a check,” said State Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland County District Attorney Thomas … and he will now be held accountable for his actions. My office will continue to protect the pension system from …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesComptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli … effectively.” Highland Central School District – Financial Condition (Ulster County) During the last three completed …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0The Economic Impact of the Great Outdoors
… 2022 PDF Version June is National Great Outdoors Month. As New Yorkers prepare for summer vacations and to celebrate the … or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in 2020 … 241,000 jobs with $13.1 billion in compensation. While New York ranks fourth in the nation on Gross Domestic Product …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsCUNY Bulletin No. CU-404
… OSC will automatically increase the bi-weekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-404-district-council-37-local-1087-dues-and-agency-shop-feeContract Advisory No. 20
… Agencies have reported experiencing technical difficulties when generating an STS or AC 340-S Guidance: Until technical … Agencies have reported experiencing technical difficulties when generating an STS or AC 340S …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/20-sfs-92-related-issues-contract-single-transaction-summary-sts-and-ac-340-sXV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business … be used in conjunction with the details provided in this Chapter. It is not intended to include all information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewOpinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … overestimated operating expenditures and appropriated fund balance that was not needed to finance operations. As a result, the district’s unrestricted fund balance exceeded the statutory limit from 2012-13 through …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background Our initial … nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. During the five year audit period …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… by the Board. However, we found that 117 of the 152 checks only had one signature instead of the two required … Treasurer ensured that there were two signatures on checks. The Board established a "best practices" policy for … all cash disbursements in accordance with the by-laws. The bank should be notified that two signatures are required on …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency … management practices for the period January 1, 2012 to May 31, 2013. Background The DCIDA was established in 1976 … Board did not design or implement an adequate system to monitor, evaluate, and control benefits and incentives …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… follow the specific requirements for the receipt of funds and maintain adequate and appropriate accounting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77