Search
Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… duties or design compensating controls. Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply with Town Law. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43State Comptroller DiNapoli Releases Audits
… Reporting Law (2017-S-57) Tests of samples of pesticide application and sales data entries found that they were … awards to ensure grant funds were allocated and spent for intended purposes. Auditors concluded that the division … in May 2017, concluded that, based on the rents charged for our four sampled developments, the proper number of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … ensure all disbursements were approved before payment or for proper purposes. In addition, auditors found the village … programs, their programs also have opportunities for improvement. Orleans County Soil and Water Conservation …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… District , Mattituck-Cutchogue Union Free School District and the Plainview-Old Bethpage 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/2018/10/state-comptroller-dinapoli-releases-school-auditsEconomic and Demographic Trends – 2022 Financial Condition Report
… 2021 In calendar year 2021, the State gained over 226,000 jobs, an increase of 2.6 percent compared to growth … 10 regions had returned to their 2019 employment levels. New York Ranked 47th Nationwide for Personal Income Growth in …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsState Agencies Bulletin No. 1937
… Affected Employees Employees who are overtime eligible and in the Public Employees Federation (PEF)-BU05 are affected. … Public Employees Federation (PEF), provides for a change in the calculation of overtime. Prior to the 2019-2023 … hours. The new agreement changes the overtime factor used in the calculation of overtime. Overtime earned on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Governmental Funds Total Governmental Funds ASSETS Cash and cash equivalents $3,418,485 $1,236,523 $5,606,792 … $10,478,037 $10,698,303 $51,705,690 LIABILITIES AND FUND BALANCES Liabilities: Accounts payable 3,408,680 … 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 $7,504,765 $13,616,035 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Federal Balance of Payments – Federal Funding and New York
… balance of payments between the individual states and the federal government. This annual report calculates how much each state remits to the federal government via federal tax policy in relation to the amount each state …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate … dated 5/24/07 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … Paid Leave or LOA status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Fishers Island Ferry District – Financial Operations (2016M-156)
… of our audit was to assess selected financial operations for the period January 1, 2014 through April 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 totaled approximately $4.5 million. Key Findings … recorded and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… structural imbalance is troubling. “Better-than-expected tax revenues will allow one-time federal aid to be stretched …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planState Comptroller DiNapoli Releases Municipal Audits
… information to monitor the city’s financial condition, and does not know the city’s current financial condition. The …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … $8,828. City of Middletown – Information Technology (Orange County) City officials did not develop adequate … In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andVillage of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and