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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-43Student Achievement Program
… education and civic engagement set the stage for our youth to achieve great things." – Thomas P. DiNapoli Each year … and Moving-Up Ceremonies is now closed We would like to thank all participating schools and students. The Comptroller is honored to acknowledge New York State's future leaders! If you need …
https://www.osc.ny.gov/student-achievementOpinion 91-63
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (town councilman who resides with president and … a prohibited conflict of interest in purchases by the town from a hardware store if the councilman resides with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Examples 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 $10,261,800 Investments $13,262,695 $10,467,037 3,485,252 27,214,984 Receivables, net … 182,821 Total assets $9,408,550 $7,504,765 $13,616,035 $10,478,037 $10,698,303 $51,705,690 LIABILITIES …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… The New York State Common Retirement Fund has purchased an additional $20 million in Israel bonds offered by Development Corporation for Israel, New York State … there,” DiNapoli said. “In addition to providing a steady return for our pension fund’s members, Israel bonds …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsEconomic and Demographic Trends – 2022 Financial Condition Report
… benefits through the third quarter of the year. Idaho ranked first with an increase of 9.6 percent. With …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3CUNY Bulletin No. CU-291
… 5/24/07 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated October 2, 2006. The new rates and other information are contained in memorandums …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyHoneoye 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-andFishers Island Ferry District – Financial Operations (2016M-156)
… bid laws when purchasing goods or entering into public works contracts in excess of the thresholds …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. We determined … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… process for granting access to non-employees. Almost half of the active building access accounts and badges were for … access. Did not deactivate the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still active as of July 15, 2024. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… complete report – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): … results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): … Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Town of Hyde Park - Payroll and Time Records (2018M-225)
… complete report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… New York State Comptroller Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after … will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” … New York …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversary