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OSC's Online Government Accounting Schools
… 3 weeks prior to class start date. Preferred attendees are New York State local officials, board members and employees …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 89-53
… control of the fire department (Insurance Law, §§9104[a][1]-[3]; 9105[d][2][B]-[D]). In a multi-company fire … department of which it is part (Insurance Law, §9104[f][1]; 9105[d][3][A]). Insurance Law, §§9104 and 9105, however, …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Subdivisions (authority of town to regulate traffic on private roads in residential …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 91-24
… the consideration to be paid, are matters which, in the first instance, must be determined by the contracting parties …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Comptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be reasonably funded. … on the highest rate at which the school district has paid out tax certiorari settlements for the past five fiscal …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsEmployee Incentive and Bonus Payments (Follow-Up)
… physicians. Performance incentives reward a physician for meeting certain criteria specified in the ECMCC … certain incentive payments made to its employees. For the audit period reviewed, we identified $76,254 in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Objective To determine whether the Rochester-Genesee Regional Transportation Authority (RGRTA) …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… 1 to more than 16 years prior to their last SSP payment in the examination period. Of the 553 payments, 380 were … was either electronically deposited into the recipient’s bank account or the recipient’s check was negotiated. The remaining 173 payments were …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsProfessional Development - Auditors
… Government Financial Managers. We provide opportunities for your qualifying experience for certification in our Office of State and Local Government …
https://www.osc.ny.gov/jobs/professional-development-auditorsComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … averaged about 41 percent over the last four years, which is more than 10 times the statutory limit. Candor Central … – School Lunch Operations (Tioga County) The district is serving nutritious meals to its students, however, the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and accountability for … budgets that have relied heavily on appropriated fund balance that cannot be maintained in the future. In addition, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. District officials are … reviewed, totaling $7,098, did not have requisition forms. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsAmusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is … venues operating outside New York City. Structures subject to Unit inspection include any permanent (i.e., those at … combined with the timing of our testing which inhibited us from conducting site visits during most of the operating …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetySafety of Infrastructure (Follow-Up)
… of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). … billion in improvements that needed to be made. In some cases, staff had been able to make repairs, but in others had … areas to prevent public access, or in the most extreme cases, to close individual amenities or even sections of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followDiNapoli Statement on the MTA's July Financial Plan
… with the bonds. The Authority also took a step forward on congestion pricing naming its traffic mobility review … quarterly transit summit discussions with New York City on the state of service are good steps forward, but the MTA … to use this information to keep the public informed on how it plans to provide quality service for years to …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Allocation Billing and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act 2019S5
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Greenwich – Justice Court Operations (2014M-023)
… Court issues receipts for fines, fees and bail produced from its computerized accounting system. However, there is a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: State Tax Revenues Down $3 Billion Through July
… 10.2 percent, below the same period last year, according to the July cash report issued today by State Comptroller … DiNapoli. “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty created by … need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for services 11,374,460 30,708 11,405,168 Investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1