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Opinion 89-53
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients … (basis for allocation between or among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, … Where foreign fire insurance tax moneys are distributed in accordance with Insurance Law, §§9104 and 9105, the moneys …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Employee Incentive and Bonus Payments (Follow-Up)
… physicians. Performance incentives reward a physician for meeting certain criteria specified in the ECMCC … certain incentive payments made to its employees. For the audit period reviewed, we identified $76,254 in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followState Comptroller DiNapoli Releases School Audits
… Jordan-Elbridge Central School District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… tuition. School officials provide the accounting firm with attendance and enrollment records but do not adequately … the school district reported four general fund reserves with balances totaling $39,891,644. Auditors compared the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… availability of information. This includes requirements for ensuring systems are maintained at vendor-supported … ensure they are keeping the systems they are responsible for up to date. Implement the remaining recommendation …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… died from 1 to more than 16 years prior to their last SSP payment in the examination period. Of the 553 payments, 380 were transacted, meaning the payment was either electronically deposited into the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsProfessional Development - Auditors
… Government Financial Managers. We provide opportunities for your qualifying experience for certification in our Office of State and Local Government …
https://www.osc.ny.gov/jobs/professional-development-auditorsComptroller DiNapoli Releases School Audits
… are audited in a timely manner, properly supported and for legitimate district purposes. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… reduction of sales tax revenues, establishing reserve funds, or purchasing and financing future capital assets. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… The New York State Common Retirement Fund (Fund) reached … enhance disclosure of their spending on political causes, New York State Comptroller Thomas P. DiNapoli, trustee of the … adopting or agreeing to adopt disclosures. The New York State Common Retirement Fund is one of the largest …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesDiNapoli Statement on the MTA's July Financial Plan
… ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the MTA’s February Plan, leading to a sustained drop in revenues. The MTA’s current projections could become even …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planComptroller DiNapoli Releases School Audits
… to reduce the risk of leave time being used or paid out for which employees are not entitle. Commack Union Free … the district overestimated expenditures in its adopted budgets, it experienced large operating surpluses in 2011-12 … not sufficiently transparent. ### For access to state and local government spending and nearly 50,000 state contracts, …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsSafety of Infrastructure (Follow-Up)
… of implementation of the two recommendations included in our original report, Safety of Infrastructure (2012-S-29). … identified. We found staff were actively involved in inspecting facilities and repairing any hazardous conditions. However, site visits confirmed that many infrastructure issues existed …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followState Comptroller DiNapoli Releases Municipal & School Audits
… requirements or maintain adequate supporting documentation for the purchases. Auditors reviewed 30 contracts totaling … also did not maintain contract pricing documentation for 13 contracts totaling $471,156 or safeguard the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Amusement Park and Fair Ride Safety
… safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyVillage of Greenwich – Justice Court Operations (2014M-023)
… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … control. The Justice did not deposit all collections in a timely manner, as required by law. The Justice did not … monthly bank reconciliations and accountability analyses in a timely manner. The Justice should maintain adequate cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds REVENUES: Property …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsAllocation, 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-securityOversight of Nurse Hiring and Retention (Follow-Up)
… Health and Hospitals generally complied with its policies for the screening of its direct hire and temporary nurses, it … date, are fingerprinted so they can be properly monitored for potential criminal activity. We also identified numerous …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow