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DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… of 2022. “The financial position of the state remains on a solid footing, for now,” DiNapoli said. “While tax collections have exceeded …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearHispanic Heritage Month Reception
… available below. Select the play icon to start. Follow us on Instagram , Facebook and Twitter for photos from the … in the Bronx . According to its findings, the Bronx was hit harder than any other borough by several measures, and … Bronx Borough President Ruben Diaz Jr. “While the pandemic hit our borough hard, we will come back strong and move …
https://www.osc.ny.gov/events/hispanic-heritage-monthState Comptroller DiNapoli Releases School Audits
… and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … overtime. There was no documented pre-approval for any of the overtime reviewed and all overtime was approved after the overtime was worked. Catskill Central School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsOpinion 92-3
… loan is determined to be a direct or indirect pecuniary benefit accruing to the chairman as a result of the … or she receives a direct or indirect pecuniary or material benefit as the result of the contract (General Municipal Law, … a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-92-3DiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the … outlook include declines in revenue from a weaker economic forecast, stock market volatility, and increases in recurring … identifies several risks and concerns related to DOB’s forecast and projections, including the following. Increasing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Contract and Payment Actions in May
… Comptroller approved 1,326 contracts for state agencies and public authorities valued at $2.4 billion and approved more than 2.5 million payments worth nearly $15.6 billion. The office rejected 123 contracts and related transactions valued at $276.8 million and more …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in … $15.5 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2010 through 2012 and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310State Agencies Bulletin No. 1597
… Purpose To request verification of the agency return address that will be displayed on employee Form W-2 … Immediately Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their … address is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1597-verification-agency-return-address-employee-form-w-2s-wage-and-taxDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialCity of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Montauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology … Although District officials restricted access to the financial application, they did not adequately secure access … accounts as soon as they are no longer needed. Provide periodic IT security awareness training. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, … $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… 267 building checks were performed and officials did not follow up with the employees to confirm the checks were conducted. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeJamestown City School District – Financial Condition (2015M-120)
… Develop and adopt a budget in which recurring expenditures are funded by recurring revenues, thereby reducing the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… approximately 3,000 summer residents. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewTown of Salina – Information Technology (2013M-256)
… private and sensitive information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not … Town officials do not maintain a complete and accurate computer inventory and have not developed an IT disaster …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli Statement on Legislation Restoring Contract Review Authority
… review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this … oversight, accountability and transparency in state procurement. “By reviewing contracts before they are awarded, my office helps ensure the integrity of the procurement process and protects taxpayers, agencies, local …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityAsset Forfeiture Escrow Fund
… or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be Used The General … of a forfeiture under Article 13-A of the CPLR . Annual Reporting Requirement GML Section 6-v requires the chief … city, at the termination of each fiscal year, to render a detailed report of the operation and condition of the asset …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund