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State Comptroller DiNapoli Releases Municipal Audits
… salaries and did not have an adequate process to verify job creation and retention. The board and officials did not … (2022M-32) The supervisor did not maintain accurate accounting records and reports, and the board could improve … operations. The supervisor did not ensure accurate accounting records were maintained or provide bank statements …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases October State Cash Report
… cash report include: Personal income tax receipts through Oct. 31 were $26.7 billion, an increase of $3.3 billion or … previous year. Business taxes totaled $3.9 billion through Oct. 31 and were 1.7 percent or $68.5 million lower than last … Departmental operations totaled $11.5 billion through Oct. 31, which was $32.6 million lower than last year. Debt …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportDiNapoli: Local Sales Tax Collections Up 1.4% in Third Quarter
… also updated the local sales tax sharing interactive map, which shows the percentage of local sales tax revenue … Detailed Sales Collections by County and City Interactive Map of Local Sales Tax Sharing Agreements Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-local-sales-tax-collections-up-1-point-4-percent-third-quarterDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… today announced the results of the New York State Common Retirement Fund’s successful efforts to expand disclosure of … Inc. Limited Brands About the New York State Common Retirement Fund The $176.2 billion New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingState Agencies Bulletin No. 1060
… who have had a garnishment satisfied and are due a refund as identified by a Court Officer Effective Date … employees who are due garnishment refunds will receive the money. Employees will no longer receive a separate check mailed to their home, but will have the refund included in their paycheck. OSC Actions OSC will now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsBradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Kortright Rural Fire District – Financial Activities (2022M-51)
… audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State Office of General Services (OGS) to use a State contract the District could have saved $2,805, 21 percent of the District’s heating oil cost. Key Recommendations l Periodically review …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through January 19, 2017. …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial … currencies. In the event that a vendor requires checks to be paid in a foreign currency, the Business Unit must … This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… - pdf] Audit Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured … Determine whether PhelpsClifton Springs Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Danby Fire District – Claims Audit (2020M-149)
… follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost … proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditVillage of Monticello – Financial Condition (2020M-107)
… multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Honeoye Central School District - Information Technology (2019M-9)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … information technology (IT) assets. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. Employees stored …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Suffern Central School District - Financial Condition (2019M-145)
… Adopt budgets that reflect realistic estimates for expenditures based on historical trends or other …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Little Falls City School District - Financial Condition Management (2019M-67)
… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Incorporated Village of Garden City – Check Signing (2021M-39)
… policy. Key Findings The Village’s check signing process does not comply with Village policy and the Village Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151