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Town of Pleasant Valley – Financial Management (2024M-158)
… (Town) Town Board (Board) developed realistic budgets and properly managed reserve funds. Key Findings The Board … the Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal … the Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… Retirement Plans and Trust Funds, and investment group As You Sow has been withdrawn. “FirstEnergy is taking important … greenhouse gas emissions.” The shareholder resolution called on the company to prepare a report on policies the … of Connecticut’s pension plans and a shareholder, I have a responsibility to make sure that companies in which …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyState Comptroller DiNapoli Releases School Audits
… officials did not seek competition for the services of 16 of 20 professional service providers who were paid … do not have assurance that goods and services are being procured in the most economical way. Poland Central … paid. Auditors found more than 50 percent of leave used by 33 employees was not supported by a required planned …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-724
… for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY Charitable Campaign Guidelines An online enrollment … enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignComptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City School District – … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62CUNY Bulletin No. CU-697
… beginning date of the pay period in which the deduction should be canceled as the Effective Date and Deduction End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… which displays both the Assistance Listing Number (ALN) and the corresponding disbursements of Federal funds or value … Audit. Furthermore, accurate presentation of both the ALN and corresponding disbursements (net of refund transactions) … that do not have cash receipts and disbursements posted in the SFS. Non-cash benefits represent services and products …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsCompliance With Navigation Law
… of Parks, Recreation and Historic Preservation (Parks) is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation … and 7,600 freshwater lakes and ponds, New York State is rich with opportunities for motorized water recreation. …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… System to capture information related to Jonathan’s Law compliance and cannot readily determine whether facility …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… ordered 4,126 workbooks that cost $143,036, which were not needed. Officials did not maintain a comprehensive perpetual … or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … of $141,791,700. Brentwood Union Free School District – Information Technology (IT) (Suffolk County) The board and …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… County officials’ oversight of the Stream Restoration Project and the overall contract process for the period … adequate oversight of the planning and execution of the Project and did not ensure that the Co-Managers properly monitored the Project. The Board did not always provide clear, written …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected … are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply … we audited. Key Finding We identified $3,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-code