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Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Argyle Central School District , Forestville … Thomas P DiNapoli today announced his office completed audits of the Argyle Central School District Forestville …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Statewide Local Sales Tax Collections Up More Than 21 Percent
Local government sales tax collections in July increased by 212 over the same month in 2020 marking the fourth consecutive month that collections exceeded 2020 results State Comptroller Thomas P DiNapoli announced today
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentState Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The … board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its … pumper truck in accordance with statutory requirements and good business practices. As a result, officials have less …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-335
… by International Brotherhood of Teamsters (IBT) in the title of Maintenance Worker (Bargaining Unit TS) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-335-international-brotherhood-teamsters-ibt-local-237-dues-andCUNY Bulletin No. CU-320
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-320-district-council-37-local-983-dues-and-agency-shop-feeTown 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-43Opinion 91-63
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … would have a prohibited conflict of interest in purchases by the town from a hardware store if the councilman resides … Law, §806). Further, the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2000 - 13
… 1 In 1985 Opns St Comp No. 85-31, p 44, we stated that when a member of a fire company "join[s] a second fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … 1,115,632 1,074,831 16,812,584 Fund balances: Reserved for: Inventories 182,821 182,821 Liens …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Economic and Demographic Trends – 2022 Financial Condition Report
… year 2021, the State gained over 226,000 jobs, an increase of 2.6 percent compared to growth nationally of 5.6 percent. Employment in the State was still 7.6 percent … 10 State regions. Long Island had the highest percentage of job gains of any region (4.5 percent) while the Capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsCortlandville 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-3Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andFishers Island Ferry District – Financial Operations (2016M-156)
… The Fishers Island freight agent’s duties related to cash receipts are not adequately segregated, collections … and duplicate prenumbered receipts are not issued for cash collected. District officials did not ensure that goods … for collecting, processing, recording and depositing cash receipts are adequately segregated or implement …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Village 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 … through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 residents, is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… 209 building access accounts and badges. Granted access to 39 individuals participating in continuing education programs …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. In addition, revenue and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … fiscal year financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Town of Hyde Park - Payroll and Time Records (2018M-225)
… were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling $1.5 … should consider using electronic timesheet files instead of printing paper copies to file. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary
… New York State Comptroller Thomas P. DiNapoli made the following statement on the anniversary of Superstorm Sandy: “Two years after Superstorm Sandy, many …
https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversary