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State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… also rescinded a planned drawdown from its retiree health benefits trust of $1.6 billion. “The financial plan reflects … city is projecting further improvement in both income and corporate taxes, while revising sales taxes downward and … behavioral changes related to increases in state income or corporate tax rates, which push the city’s combined income …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetState Comptroller DiNapoli Releases Municipal Audits
… were reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In … the after-school, soccer and summer recreation programs for free, without full board consent. Sufficient program … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Forestville Central School District – Information Technology (Chautauqua … user accounts were not properly managed. Genesee Valley Central School District – Financial Management (Allegany … determined, that the district’s written reserve fund policy was not comprehensive and three reserves with balances …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… dedicated contributions within the year they were made and report how the money was spent to the public and state officials. “New Yorkers have contributed more than … cancer, helping veterans, or recruiting firefighters and EMS volunteers,” DiNapoli said. “People who donate to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsDiNapoli Releases July State Cash Report
… may change depending upon developments in Washington." All Funds receipts totaled $48.6 billion, an increase of $666.9 million or 1.4 percent from a year earlier. All Funds receipts were $118.9 million higher than the latest … below initial projections in the Enacted Budget. All Funds spending totaled $50.4 billion through July 31, …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportState Comptroller DiNapoli Releases School District Audits
… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new … two. Officials did not establish adequate procedures to ensure the district applied for all state aid for new bus … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsFranklin Square Public Library - Claims Audit (2018M-48)
… The Board as a whole should audit each individual claim before directing the Treasurer to pay them. Library …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48XV.2 Fiscal Year Period – XV. End of Year
… The Fiscal Year period in the Statewide Financial System (SFS) is April 1 – March 31, the State Fiscal Year, for all Business Units, including those which … The Fiscal Year period in the Statewide Financial System SFS is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodUnified Court System Bulletin No. UCS-301
… Employees represented by Communication Workers of America (CWA), Local 1180 in bargaining unit SD. Employees represented … Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD $100.13 PL5 District Council 37 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School District Audits
… internal controls to safeguard the district’s user accounts. Specifically, network user accounts were not adequately managed. Officials did not … Central School District – Information Technology – User Accounts (Dutchess County) Officials did not establish …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0All My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal … program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialColumbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … a breach notification policy. Five employees visited music streaming, social media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213CUNY Bulletin No. CU-367
… about processing transactions may be e-mailed to the Non Executive Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansRiverhead Central School District – Vendor Master File (2017M-139)
… audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. Background The Riverhead … for the 2016-17 fiscal year totaled approximately $130.7 million. Key Findings District officials have not … and update existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139State Agencies Bulletin No. 1625
… System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2018 is $19,001.55. Background … Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Effective Dates Institution Paychecks dated … overtime earnings limit for that year for Tier 5 ERS and TRS members as follows: ERS and TRS Overtime Limit by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesDutchess County – Financial Condition (2013M-370)
… taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed … Legislature has appropriated $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Galway Central School District - Fund Balance Management (2017M-267)
… included appropriated fund balance that was not used to fund operations. The budgets overestimated appropriations … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund District operations. Adopt realistic annual budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent housing for qualified individuals, is governed by a … Poughkeepsie Housing Authority Procurement and Information Technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology