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Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Comptroller’s Fiscal Update: State Fiscal Year 2016-17 Revenue Trends through the Mid-Year
All Funds tax collections totaled $36.9 billion through the first half of State Fiscal Year (SFY) 2016-17.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-midyear-2016-17.pdfState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Champlain Joint Youth Program , Town of Colden , City of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By … systems. There is no formal process for staying current on system cybersecurity threats. Water and wastewater …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 94-12
… ensure that the construction and operation of the building by the lessee will not interfere with the performance of the …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba … job responsibilities. In addition, village officials do not review audit logs to monitor users’ activities when …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … found two school districts were designated as being in “significant fiscal stress”: Mount Vernon City School …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressState Comptroller DiNapoli Releases Municipal Audits
… of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… found performance bonuses or gratuities were awarded to property management staff even in situations where hazardous … managing agents maintain the developments to preserve the property and protect residents’ health and safety by ensuring …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesOneida City School District – Controlling Access to the Student Information System (2016M-53)
… technology (IT) access controls over personal, private and sensitive information (PPSI) in its Student Information … City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of Vernon, Verona …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Agencies Bulletin No. 1852.1
… the vehicle itself, such as the make, model and Kelley Blue Book Value, should be provided by the Agency Vehicle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedCity of Long Beach – Budget Review (B17-7-9)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … or resolve recommendations from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9NY Received More From Washington Than It Sent Due to Federal Relief
… Historic federal pandemic relief funds, though being spent down, continued to boost New York’s balance of payments with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefGlossary – Governmental Accounting Standards Board
… to a future reporting period; has a negative effect on net position, similar to liabilities. Deferred Outflows A … to a future reporting period; has a positive effect on net position, similar to assets. Discount Rate Per GASB … reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryOpinion 88-66
… you ask: May a school district obtain a copyright for computer programs developed by school district employees? … seq .) recognizes that copyright protection is available for computer programs, the extent of this protection for certain types of programs is not entirely settled (17 USC …
https://www.osc.ny.gov/legal-opinions/opinion-88-66DiNapoli High-Tech is on the Rise in NYC
… quality of life, its large creative workforce, its investment opportunities, and its public commitment to … get off the ground in New York, while providing strong investment returns.” “I applaud New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycState Comptroller DiNapoli Releases Municipal Audits
… financial operations and used the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the board did not appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. The board did not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… assessments of internal controls as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… is accurately reporting MWBE and DBE participation in its contracts, and has controls in place to detect or prevent MWBE and DBE fraud. The audit … The Authority needs to better develop and implement strategies for detecting and preventing MWBE fraud on its …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedOther Bulletin No. 26
… Fund’s Board of Trustees approved Resolution 2011-16 on 12/13/11 which included a salary increase of two percent (2.00%) for fiscal year 2015-2016. The Division of the Budget Bulletin D-1131 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-26-april-2015-state-university-construction-fund-scfTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highlands-2021-152.pdf