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DiNapoli Statement on the MTA's July Financial Plan

… that it must somehow bridge a looming fiscal canyon of more than $2 billion annually and plan for long-term … long-term budgetary imbalance. “Ridership as a percentage of pre-pandemic ridership is now forecasted to be 61% this … current projections could become even worse as the threat of a recession looms. The growing disparity between revenues …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-plan

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)

… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …

https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security

Village of Greenwich – Justice Court Operations (2014M-023)

… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … with her manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023

DiNapoli: State Tax Revenues Down $3 Billion Through July

… than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-july

Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended … escrow agent (37,284,144) (37,284,144) Transfers in 129,323 5,551,187 5,680,510 Transfers out …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1

State Comptroller DiNapoli Releases Municipal Audits

… financial or capital plan. Chautauqua County – Court and Trust The records maintained by the director of finance were … records and properly reported the condition of court and trust funds to the State Comptroller as required. Auditors … the county clerk is not maintaining appropriate court and trust fund records. Town of Fayette – Long-Term Planning and …

https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-audits

Oversight of Nurse Hiring and Retention (Follow-Up)

… issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

Compliance With Executive Order 88 – Energy Efficiency in State Buildings

… the centerpiece of BuildSmart NY– the Executive’s program for pursuing energy efficiency in certain New York State … 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/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildings

State Comptroller DiNapoli Releases Municipal Audits

… recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49% of the … duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid …

https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… In addition, $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight … County) The board did not provide adequate oversight of the district’s financial operations, nor comply with … the district’s operations and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2

Community College Safety Reporting (2015-MS-2)

… statistics to the United States Department of Education (DOE) annually. Key Findings None of the community colleges … categories and geographic locations are included and used when reporting crime statistics in the ASR. Ensure the … consistent with the crimes reported to DOE. Ensure the ASR is distributed in accordance with the Clery Act. … Community …

https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2

Length of Service Award Programs (2014-MS-1)

… [read complete report - pdf] We also released ten letter reports to the following: Belgium Cold Springs Fire … and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1

Accounts Payable Advisory No. 3

… a single default address which will accept all payments for a vendor, others have specific payment processing … Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed the invoice. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequence

Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported on the Consolidated … properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manual

Benefit Eligibility Assessment Process

… by counties and local governments. HRA is responsible for administering these public programs in New York City. As … the governing regulations. Develop accurate outcome codes for all resolved cases. To HRA: Take action to reduce the HRA …

https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-process

State Comptroller DiNapoli Releases Municipal & School Audits

… city excluded seasonal employees and new hires starting in June or after from the training. Albany County – Sexual …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2

Controls Over Unclaimed Bottle Deposits (Follow-Up)

… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … register with the Department and remit 80 percent of any unclaimed bottle deposits to the Department on a quarterly …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-follow