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Comptroller DiNapoli Releases School Audits
… District , Roosevelt Children’s Academy Charter School and South Colonie Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … periodic physical inventories, which caused fuel usage to be under-recorded. The senior center director did not … it is reviewing and approving all district claims prior to payment. There is a risk that disbursements could be made …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… for the planned bond sales for the state, New York City and major public authorities during the third quarter of … sales of $8.58 billion include $4.69 billion of new money and $3.89 billion of refundings or reofferings as follows: … scheduled for July of which $1.83 billion is new money and $3.05 billion is refundings or reofferings; $2.16 billion …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … or reofferings as follows: $2.7 billion scheduled for January, of which $1.4 billion is new money and $1.3 …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the second quarter … sales of $4.68 billion include $3.31 billion of new money and $1.37 billion of refundings or reofferings as follows: … scheduled for April of which $1.87 billion is new money and $1.20 billion is refundings or reofferings; $1.46 billion …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterGovernment-Wide Financial Data – 2023 Financial Condition Report
… (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: … recovery from COVID-19, and the effects of inflation on consumption and use taxes. Statement of Activities This statement reports the …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataVillage of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. …
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)
… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
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)
… 2011, the DIBID received $347,875 from special assessments on approximately 200 taxable parcels, generated an additional …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… uncovered his fraud, and he will now be held accountable for his actions. My office will continue to protect the … On or about November 15, 2018, Cesar submitted a request for a loan in the amount of $3,900 (minus a loan fee of $20) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … claim. Claims generally may be rejected or reduced if they do not meet legal requirements, exceed available …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in … on appropriating significant amounts of fund balance to finance operations. The County’s enterprise health fund …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… budget includes operating and debt service funding of $590.7 million for the Yonkers Public Schools (District) and … could potentially face a shortfall of approximately $1.7 million in revenue if income tax surcharges remain at … and the City’s ability to increase property taxes may be limited in future years if property values do not …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … a current multiyear financial plan or capital plan to complement the budget process. Hudson City School District … grant purposes. Auditors found grant expenditures reported to the State Education Department lacked sufficient …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls over financial activities for … 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection … although the by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue …
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)
… was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, … these 10 companies will receive tax exemption incentives over the life of their contracts, in part, because of their … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… access to all aspects of the system and District officials do not produce or review activity logs. Key Recommendations … District prior to payment or appoint a claims auditor to do so. Adopt a formal written disaster recovery plan. Assign …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Pittstown – Records and Reports (2013M-5)
… The Town of Pittstown is located in Rensselaer County and has a population of approximately 5,700 residents. The Town Board is the legislative body and has overall responsibility for managing operations. The Board comprises four elected Board members, and an elected Town Supervisor. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Albany County is located in eastern New York State and has a population of approximately 303,000. The County … The Albany County Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations