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State Comptroller DiNapoli Releases Audits
… self-reported data. However, there are some inaccuracies in the database. Gaming Commission: Equine Health and Safety … awards to ensure grant funds were allocated and spent for intended purposes. Auditors concluded that the division … in May 2017, concluded that, based on the rents charged for our four sampled developments, the proper number of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOpinion 91-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of a hardware store and maintains office space in the same building in which the store is located, but has no … is no prohibited contractual interest here, the town's code of ethics should be consulted to determine if it …
https://www.osc.ny.gov/legal-opinions/opinion-91-63State Comptroller DiNapoli Releases School Audits
… of Ballston Spa Central School District , Dover Union Free School District , Mamaroneck Union Free School District , Mattituck-Cutchogue Union Free School District and the Plainview-Old Bethpage Central …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … overtime costs could potentially be over budget by as much as $2.5 million and firefighting overtime costs could be … up to $9.8 million for water fund improvements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the first volunteer fire company is terminated (see 1987 Atty Gen Opn No. I87-40, p 1077). There is no indication in the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13State Agencies Bulletin No. 1937
… Purpose The purpose of this bulletin is to provide agency instructions for new … Entry Earnings Codes effective as of: Pay Cycle/Pay Period Type Payment Begin Date Check Date Administration Lag … Retro OT Recall 2080 RRO – Retro Recall Overtime OWC - OT Waiver for Annual 2080 OTW – Overtime Waiver RWC – Retro OT …
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
… 129,975 190,548 1,104,632 1,074,831 5,908,666 Due to other funds 25,369 25,369 Payable to other governments 94,074 . . . 94,074 Deferred revenue … 161,082,708 Other long-term assets are not available to pay for current-period expenditures and therefore are …
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 … state pension fund has purchased Israel Bonds since the 1990s. As of October 2023, the state pension fund’s Israeli …
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
… the hardest hit industry during the pandemic, realized the largest job gains in 2021, 13.6 percent. However, employment … in 2021. The leisure and hospitality industry realized the largest increase in wages (21.3 percent). Average annual … by 5.9 percent. The finance and insurance sector had the largest growth (13.3 percent) due, in part, to large growth …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsFederal Balance of Payments – Federal Funding and New York
… In a tradition started by the late Senator Daniel Patrick Moynihan, the Office of the State … this balance helps policymakers and voters assess the impact of federal tax and spending decisions and raises …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
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 … hired before August 1, 2006 will be paid at the new salary rates. REMINDER: Auto Mechanics, Auto Mechanics (CUNY) …
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)
… employee time recording forms. The forms should provide detail about the hours employees actually work and leave …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Comptroller DiNapoli Releases Municipal Audits
… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … the city could lose out on significant revenue. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Village of Horseheads – Collections (2023M-169)
… the Clerk-Treasurer’s records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a … of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
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)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… multiyear financial and capital plans or develop and adopt a written policy related to fund balance and reserves. For … also did not develop a written vehicle and equipment replacement plan and three Board members did not know when … plans, officials did not determine, among other things, how the construction and replacements would be funded long …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and