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DiNapoli Releases Bond Calendar for Second Quarter
… York City and their major public authorities during the second quarter of 2017. The planned sales of $4.68 billion … all of which is new money. The anticipated sales in the second quarter compare to past planned sales of $4.27 billion … the first quarter of 2017 and $5.58 billion during the second quarter of 2016. The State Comptroller's office chairs …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases School Audits
… LaFayette Central School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited … deficits for the past three fiscal years. Mount Pleasant Cottage Union Free School District – Financial Condition … Central School District and the Mount Pleasant Cottage Union Free School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Government-Wide Financial Data – 2023 Financial Condition Report
… related to the program; Grants and contributions that can only be used to pay for the operations of a particular …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… confirm the proper amount, correct any mistakes and only approve the claim for the corrected amount. If the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… six of the 20 checks we tested, totaling $3,316, did not have sufficient documentation. Although DIA officials … or bills attached to the claims, taxpayers do not have any assurance that these monies were used for valid …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Parma – Financial Management and Information Technology (2012M-96)
… technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe … which were funded primarily with real property taxes, sales tax, and State and Federal aid. Key Findings The Board … software package. Maintain an up-to-date inventory list of all of the Town’s computer and technology equipment …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… has not been repaid and improperly used $30,000 from a repair reserve. The Clerk-Treasurer did not maintain the … a plan to address the sewer fund deficit, replenish the repair reserve and repay outstanding interfund loans. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village 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-192State 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-chargesThe Economic Impact of the Great Outdoors
… which include outdoor festivals and concerts, sporting events, amusement parks and golf courses, make up 18 percent. … it ranked second for festivals, concerts and sporting events; third for camping and hiking; and fourth for … counties for license issuances were upstate, Erie County selling the most. However, in rural counties, such as …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsContract Advisory No. 20
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 Units need for year-end processing of transactions including Fiscal Year End. The Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewHoags 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 … in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. 1. The … Findings The by-laws provide limited guidance pertaining to issuing receipts. For example, although the by-laws …
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)
… The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management … comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active projects … agreements with 21 businesses. Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementAttica Central School District – Financial Management (2016M-127)
… of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… October 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed … Oysterponds Union Free School District Financial Management Check Signing and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to ensure accurate billings to the school districts of residence. Consider using only one software program to … report data for student billings. Periodically verify the residence of students and require a student who moves to provide a new proof of residence, even if the residence is within the same school …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Comptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 1 – Selected Financial Activities (Nassau County) District officials did not enforce certain … upon retirement. Niagara Falls Water Board – Financial Management (Niagara County) The water board and water … letter. The city’s proposed budget complies with the property tax levy limit. For access to state and local …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Board-adopted budgets made it appear the District would have budget deficits requiring fund balance to be … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… while not required, the Treasurer had also not completed any formal training related to her position. Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55