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XVI.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
Asset Forfeiture Escrow Fund
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal … $45.1 million. Key Findings The former Superintendent and Director of Business Services did not provide sufficient … revenues due. Key Recommendations Ensure that the Director of Business Services and Treasurer assign financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Olean – Budget Review (B1-13-2)
… in the proposed budget are reasonable. The City has made good progress in improving its financial condition and …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
Determine whether the Town officials effectively managed the financial condition of the water and sewer districts
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. … Village of Nichols Financial Condition 2013M50 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who treat community funds as a personal … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… overstated his sick and leave balances by more than 270 hours which could have given him more than $6,000, before his … his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine … overstated his sick and leave balances by more than 270 hours …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Saugerties – Claims Auditing (2024M-144)
… As a result: 15 purchases totaling $91,979 did not comply with the Town’s purchasing policy. For example, Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… State Comptroller Thomas P. DiNapoli issued a statement on … State Comptroller Thomas P DiNapoli issued a statement on the …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksOpinion 89-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not … services other than in his capacity as clerk of the supreme court or a county court and other than when he …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Cost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as authorized by the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Payments for Fraudulent and … 10, 2015, William Davis pleaded guilty to Grand Larceny in the Second Degree in Nassau County District Court. He was sentenced on February … the extent of implementation of 3 recommendations included in our initial audit report Payments for Fraudulent and …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… the extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: … period January 1, 2012 through June 30, 2012, Empire made a net overpayment of $391,894 on 81 claims from … Determine extent of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … effectively.” Village of Endicott – Budget Review (Broome County) The significant revenue and expenditure projections … always accurately maintained. Town of Willing – Justice Court Operations (Allegany County) The prior town justice did …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Ignition Interlock Program Monitoring (2015-MS-4)
… complete report - pdf] We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , … on or after August 15, 2010, convicted individuals must install and maintain an ignition interlock device (IID) on … The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Title IV-E Foster Care – Federal Funding and New York
… Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides … Title IVE of the Social Security Act Assistance Listing Number 93658 is a federal program that provides reimbursement …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-care