Search
Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Company currently has two existing fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal … Because the Company did not solicit competitive bids for this large building project, it cannot be assured it obtained …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the guidance provided in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Hyde Park Central School District – Financial Management Practices (2012M-172)
… the District’s financial management practices for the period July 1, 2010, through March 26, 2012. We extended our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mComptroller DiNapoli Releases Municipal Audits
… District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … consistently adopted budgets that included real property tax increases to finance the department’s requests for new … budget are reasonable.However, revenue estimates for sales tax, city income tax surcharge, metered water and sewer rents …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were … cash management to adequately safeguard assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of … Town of Southampton Board of Trustees of the Freeholders and Commonalty Trustee Oversight 2013M39 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of Audit The purpose of our audit was to examine the School’s relationship with Family Residences & Essential … July 1, 2011, to February 27, 2013. Background A charter school is a public school financed by local, State, and … under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Upper Brookville – Justice Court (2013M-160)
… to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160State Comptroller DiNapoli Releases Municipal Audits
… and prepared and signed checks without adequate review or approval by the mayor or board. The board did not receive or review bank statements or canceled check images to help …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andAbout Unclaimed Funds
… the information in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking …
https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-fundsDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… single mothers at 24.3%, as well as households headed by African Americans (19.8%) and Hispanics (16.2%) in 2021. For … with children increased to 13.4%. Over the last two years, Black and Hispanic or Latino adult New Yorkers were more … for Hispanic or Latino New Yorkers, and 17.2% to 21.9% for African American New Yorkers. DiNapoli's report recommends: …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityJune 2002: GASB Statement 34
… culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic … Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on Major Funds … (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… the audit period, department officials held 26 fundraising events. While two members counted cash collected at …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 778
… agencies that the use of fixed amounts or percentages for tax withholdings that are entered into PayServ does not comply with IRS Rules and Regulations. Affected … Background There are State employees whose current tax withholdings in PayServ are based on a fixed amount or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chenango Forks … However, the board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not structurally balanced to …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covered the … monies by selected government employees complied with rules and regulations and is free from fraud waste and a …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… support through personal income tax check-offs, including fish and wildlife programs; missing and exploited children …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsOpinion 89-37
… conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law. The role of … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-37