Search

Accounts Payable Advisory No. 46

… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoice

Brunswick Central School District - Online Banking (2020M-6)

… report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online … Determine whether the Board and District officials ensured online banking transactions …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6

Comptroller DiNapoli Releases Municipal Audits

… to safeguard district assets. A majority of the board does not audit claims prior to the treasurer releasing … totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole life … enforcement of occupancy taxes due could be improved as it does not have formal procedures to ensure exemptions claimed …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases State Audits

… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Dormitory … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-audits

DiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village

… Fund which were recorded by the Village as either “ATM Withdrawal” or “Mayor’s Discretionary.” The discovery was …

https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-village

DiNapoli: 16 School Districts Designated in Fiscal Stress

… to the COVID-19 pandemic, the federal government passed three major multiyear grants of aid and New York State … by school districts (excluding New York City and the Big Four) increased from $15.1 billion in SY 2021-22, to … release of scores, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stress

DiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds

… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William G. Gabor and the New York State … an affront to Oneida taxpayers. I thank my investigators, District Attorney Gabor, and the New York State Police for their work in uncovering this theft.” “The District Attorney’s Office is grateful for the outstanding …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-funds

XVI.4.C Federal Grant Accruals – XVI. Financial Reporting

… Liabilities Process and Document Preparation: INTRODUCTION Federal grants are generally classified as … nonexchange transaction occurs when the Federal government provides resources to the State and … by the following traits: The provider government (Federal or State) requires the recipient government (State or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accruals

Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions

… Matters pertaining to noise complaints related to liquor license holders in New York City were addressed separately, … This particular audit and report covered the period April 1, 2014 through August 23, 2016. Background The Authority was … categories. During that same time, the Authority: assessed 5,134 fines totaling $20.5 million; made 1,134 bond claims …

https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewals

State Comptroller DiNapoli Releases School Audits

… School District , Saugerties Central School District and the Wells 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/2017/07/state-comptroller-dinapoli-releases-school-audits

XVI.3.A Financial Statements – XVI. Financial Reporting

… Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately … as general revenues rather than as program revenues. Taxes and other items not included as program revenues are … incurred, regardless of the timing of related cash flows. Taxes are recognized as revenues in the year in which they …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Condition (Suffolk County) District officials need to improve their oversight of the budget process and … levy and budget. In each of the three years from 2010-11 to 2012-13, the district incurred operating surpluses and …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… , Village of Bellerose , Village of Brushton , Town of Day and the Limestone Volunteer Firemen Inc . “In today’s … audit the clerk-treasurer’s records and reports. Town of Day – Supervisor’s Records and Reports (Saratoga County) … Village of Bellerose Village of Brushton Town of Day and the Limestone Volunteer Firemen Inc …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits

Opinion 97-5

… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …

https://www.osc.ny.gov/legal-opinions/opinion-97-5

DiNapoli Releases July State Cash Report

… State tax collections through July were $479.5 million lower than … last year, primarily reflecting lower Personal Income Tax (PIT) collections from April and May. Still, the state is … State tax collections through July were $4795 million lower than …

https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-report

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Central Islip Union Free School District , Hunter-Tannersville Central School District , North Merrick Union Free School District and the Oswego School District Public … spent appropriately and effectively.” Central Islip Union Free School District – Financial Management (Suffolk County) …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1

Comptroller DiNapoli Releases Municipal Audits

… Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the … and online payments with approved abstracts. City of Long Beach – Budget Review (Nassau County) The significant revenue … Carthage Water Pollution Control Facility City of Long Beach Oneida Public Library Village of Quogue and the Shelby …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… Village of Nissequogue , City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal … a comprehensive plan to reduce outstanding debt. Sir William Johnson Volunteer Fire Company – Controls Over … Village of Nissequogue City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits