Search
Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… Customer bills were not accurately prepared. As a result, the customers we reviewed were underbilled by $4,758 … in accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229City of Long Beach - Financial Condition (2019M-133)
… - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s financial … issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 million of fund balance in 2017-18 to … budgets that contain realistic estimates of revenues and finance recurring expenditures with recurring operating …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… [ read complete report - pdf] Audit Objective Determine whether School … check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have … corrective action. Appendix B includes our comments on issues raised in the School’s response. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Bayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39eLearning Videos and Resources
… Time Deposit Accounts Video Resources from this Video NYS Abandoned Property Law Industry Handbooks Due Diligence … Resources from this Video Due Diligence Requirements NYS Abandoned Property Law Industry Handbooks U.S. Securities … Compliance Program Video Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… are relying on state government to provide resources. I hope that the new laws recommended by my office are helping …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversaryTown of Hyde Park - Payroll and Time Records (2018M-225)
… Findings Town officials established adequate procedures to ensure that payroll and time records were accurate. We … timesheet files instead of printing paper copies to file. Officials agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225CUNY Bulletin No. CU-735
CUNY Bulletin No CU735
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-725-international-brotherhood-teamsters-ibt-local-237-elevatorXI.12 Overview – XI. Procurement and Contract Management
… for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewMWBE Waivers Granted
… Faith Effort has been taken to promote MWBE participation in accordance to the requirements set forth under the …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… "New York lost an icon today with the passing of Former Senate Majority Leader Joe … New York lost an icon today with the passing of Former Senate Majority Leader Joe …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… granting exemptions. Annually verify income to support Senior Citizen exemptions. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipUnified Court System Bulletin No. UCS-303
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Comptroller DiNapoli Releases Municipal & School Audits
… rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all … or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum purchase … requirements, the town paid the Town of Glenville $135,000 for 38.5 million gallons of water it did not receive or use. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… responded with a marked increase in capital investment for shelter improvement projects. At the time of the initial … that DHS lacked the necessary controls over its homeless shelter improvement projects to ensure they were properly …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB … when the economic consequences of transactions and events are reflected in financial statements. MEASUREMENT … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusPort Jefferson Union Free School District - Claims Processing (2018M-055)
… $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… receipts policies and procedures. Take a more active role in providing oversight of the cafeteria’s financial …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Dover Union Free School District - Information Technology (2018M-112)
… blogging. District officials did not properly secure the server room. In addition, sensitive IT control weaknesses … that restrict access to inappropriate websites. Secure the server room so that only authorized individuals have access. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112