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DiNapoli Releases Bond Calendar for First Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-bond-calendar-second-quarterGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … core services as well as general administrative support. Business-type activities: includes activities that are … program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… "It’s unacceptable when a public official blurs the line between their private desires and the public’s money," State Comptroller DiNapoli said. "When that line is crossed, a clear message must be sent that such … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… SECTION OVERVIEW AND POLICIES There are many State and Federal laws governing … Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of birth; Medical … Personal and Private Information in Free Form Fields If a Business Unit has entered any confidential information in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February … 2006, through February 28, 2013. Key Findings The internal controls in the Justice Court were not adequately designed …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Keeseville – Financial Condition (2013M-192)
… records are properly adjusted to reflect correct account balances. Develop and adopt budgets that include …
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)
… 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 Clyde – Financial Management and Board Oversight (2013M-96)
… has approximately 2,100 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees … has not adopted an investment policy, which is required by law, or any policies or procedures for finance-related … Village taxpayers. Establish written policies required by law and sound business practices for Village operations, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. … where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesTown of Parma – Financial Management and Information Technology (2012M-96)
… of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected members and …
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)
… members who represent commercial tenants, one residential tenant member, three City members, one County member, and … provide proof that they were for valid DIBID expenditures. We found that six of the 20 checks we tested, totaling $3,316, did not have sufficient …
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
… from State Comptroller DiNapoli's Office investigated and arrested this individual who allegedly committed fraud … residents from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the …
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
… should be taken in most cases. Obviously, this will depend on the specific deficiency and the dollar amount involved. … to request a more detailed claim and to educate the vendor on itemization requirements. If the claim is for travel or … is sometimes a matter of judgment and will vary based on the situation. In some cases, consultation with the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… $2 million. The City overestimated water metered sales by approximately $280,000 and sewer charges by approximately $272,000 in the budget. We estimate that the … 2013; however, the City planned for the 2013 shortfalls by appropriating fund balance. The 2014 budget does not have …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Yonkers – Budget Review (B17-6-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2017-18 and the related justification documents are in compliance … budget totals $1.15 billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Comptroller DiNapoli Releases School Audits
… his office completed audits of the Highland Central School District , Hudson City School District , LaFayette … $893,000 for 90 days or more. If the district has to write off uncollectible accounts receivable, its financial …
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 … Volunteer Fire Company is located in Rensselaer County and provides fire protection services to the residents of … current Treasurer ensured that there were two signatures on checks. The Board established a "best practices" policy …
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 … by 14 of 21 project owners. Key Recommendations Put a process in place to enforce job creation expectations. Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from … an audit of the District’s records by an independent public accountant and Verify the applicability of the wording … of claims before payments are made. Have an independent public accountant conduct an audit of the District’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations