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Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… complete report – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted … the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … Law) Section 4-408. The 2018-19 fiscal year was the last fiscal year audited; the four subsequent years have not been audited. Ensure the past five fiscal year …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mJustice Center Audits
Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller
https://www.osc.ny.gov/legislation/justice-center-auditsOpinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to … business would have a prohibited conflict of interest in the fire district's contract with the agency. You note …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… that the board of supervisors would audit claims submitted for payment under the contracts. For purposes of this opinion, we assume the county manager is … or dependents (General Municipal Law, §800[3][a]). For this purpose, a contract of a company of which the spouse …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to New York … future growth. “The economy of the Mid-Hudson region is strong and is being boosted by the post-recession economic growth in New …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionPublic Safety – 2022 Financial Condition Report
… of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major … dropped by 504 reported incidents (less than 1 percent) to 343,357 in 2021. There are seven major categories of … Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… law on November 18, 2009, requires all persons sentenced for DWI on or after August 15, 2010 to install and maintain … with the governing Regulations and the New York City Plan for compliance with the Act. For July 2015, we selected a judgmental sample of 27 reports …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases Municipal Audits
… officials did not always use a competitive process to procure goods, services or professional services or ensure … annual financial disclosure statements that are meant to help identify conflicts of interest were not filed. … not audit the supervisor’s records, as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Statement on Lunar New Year
… "Happy Lunar New Year to all New Yorkers. My best wishes for an auspicious Year of the Goat that brings peace, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-statement-lunar-new-yearState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… New York will be remembered, studied and make a difference for years to come.” … New York lost one of our legal pioneers …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeLinkNYC Program Revenues and Monitoring (Follow-Up)
… Links structures throughout the five boroughs over an 8-year period, at no cost to the City, with a specified number … of structures down to 4,000 to be installed over a 10-year period, with at least 90% to be installed in Manhattan …
https://www.osc.ny.gov/state-agencies/audits/2023/09/26/linknyc-program-revenues-and-monitoring-followXVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … certain financial statements on an interim basis. Process and Document Preparation: Interim financial reporting relates … to prior interim periods in the current year. If revenues, costs or expenses are accrued or deferred at interim dates in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System (SFS). Guidance … system is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General Ledger will be open from July 2017 through October 2017. Transactions that …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsXIII.8.A Moving Expense Reimbursements – XIII. Employee Expense Reimbursement
… these transactions through the Travel and Expenses module in the Statewide Financial System (SFS). For more information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8a-moving-expense-reimbursementsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… budget totaled approximately $38,662 for the 2013 fiscal year. Key Findings The Board has not established adequate … routine oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mDutchess County Industrial Development Agency – Management Practices (2013M-251)
… Industrial Development Agency (DCIDA) management practices for the period January 1, 2012 to May 31, 2013. Background … properly bill, collect and distribute the PILOT amounts for three of seven projects that required that DCIDA control …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… is the centerpiece of BuildSmart NY, the State’s program for pursuing energy efficiency in State government buildings … by creating green jobs and stimulating the marketplace for clean energy and energy-efficient products and services. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildings