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Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply … Town Law. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Student Achievement Program
… "A good education and civic engagement set the stage for our youth to achieve … Awards recognize students who show academic excellence and leadership potential through activities that improve … The Submissions Form for 2025 Graduations and Moving-Up Ceremonies is now closed We would like to thank all …
https://www.osc.ny.gov/student-achievementState Comptroller DiNapoli Releases Audits
… The commission’s director has implemented new measures to improve its practices to promote equine health and safety in New York state. … Death, Injury and Incident Database; and ensure adherence to drug testing requirements. Higher Education Services …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOpinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Auditors discovered district employees used computers to visit social networking, shopping, travel, entertainment … location, increasing the risk for unauthorized access to the network. Mamaroneck Union Free School District – …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purposes. In addition, auditors found the village began to effectively enforce the collection of delinquent real … budget relies on nonrecurring revenue of $59.2 million to balance its budget. Police overtime costs could …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
… in the opinion. FIRE COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual … in a second volunteer company is automatically deemed to have vacated his or her membership in the first fire … fire company. Town Law §176-b contains provisions relative to volunteer members of fire district fire companies. …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13State Agencies Bulletin No. 1937
… New overtime Time Entry Earnings Codes effective as of: Pay Cycle/Pay Period Type Payment Begin Date Check Date … BU05 as indicated below: New Earn Code Replaces Associated Retro Code Replaces OCS - OT for Annual 2080 OTA – OT for Annuals R2C – RETRO Overtime 2080 ROA – Retro OT - Annuals ORC - Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens … $13,616,035 $10,478,037 $10,698,303 Amounts reported for governmental activities in the statement of net assets … Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in …
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
… strongest allies. I am heartened that so many other public funds have stepped forward to purchase bonds and support … Florida, Illinois, Texas, Ohio and other public U.S. funds in purchasing $150 million in Israel bonds in recent …
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
… over 226,000 jobs, an increase of 2.6 percent compared to growth nationally of 5.6 percent. Employment in the State … State’s unemployment rate fell from 9.9 percent in 2020 to 6.9 percent in 2021. The leisure and hospitality sector, … and insurance sector had the largest growth (13.3 percent) due, in part, to large growth in bonuses paid in the first …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsFederal Balance of Payments – Federal Funding and New York
… York's Balance of Payments 2013 2016 2017 2018 2019 2020 2021 2022 2023 Per Capita ($1,011) ($2,070) ($1,216) ($1,363) … 46 47 47 48 49 40 30 39 42 Total Dollars (billions) ($19.9) ($40.9) ($24.1) ($26.6) ($23.7) $146.2 $147.9 $21.2 $17.8 Rank 49 50 49 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … that would adequately segregate the duties of day-to-day financial operations. As of November 2013 the … Adopt detailed written policies and procedures to ensure a strong system of internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate … dated 5/24/07 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … Batista, Jr. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyFishers Island Ferry District – Financial Operations (2016M-156)
… January 1, 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of … sufficient compensating controls such as increased management reviews and ensure that duplicate prenumbered …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella Fire …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … IT control weaknesses were communicated confidentially to officials. City of Johnstown – Financial Management …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Village of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Wappingers Central School District – Fuel Accountability (2015M-135)
… approximately 11,470 students. The District is governed by an elected nine-member Board of Education. The District’s … dispensed, fueling times and the odometer readings entered by employees. The Director of Facilities and Operations does …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of … for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s oversight of … and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254