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Village of Endicott – Budget Review (B4-15-11)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11DiNapoli: Town of Altona Official Misused $23,500
… The bookkeeper allowed checks to remain on hand for weeks or months before deposit, including five undeposited checks … reports of all town officers and employees who received or disbursed money during the preceding fiscal year or hire an independent auditor to conduct the audits; and …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Administration of Mitchell-Lama Waiting Lists (Follow-Up)
To determine the extent of implementation of the seven recommendations in our initial audit report Administration of MitchellLama Waiting Lists Report 2016S46
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followTown of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
Manhattan District Attorney Alvin Bragg and New York State Comptroller Thomas DiNapoli today announced the indictment of CINDY TAPPE 57 for orchestrating an approximately $35 million 6year fraud relating to two New York University NYU programs
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mTown of South Bristol – Financial Management (2015M-140)
… adopted a multiyear financial plan to address the use of fund balance to finance operations. The Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Examples from GASB Statement 34 - Statement of Cash Flows
… ( 2,325,483) 1,061,118 Net cash provided by operating activities 1,692,545 … 19,174 19,174 131,416 Net cash (used) by capital and related financing … about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsMadison Central School District - Reserves and Debt Service Fund (2019M-63)
Determine whether reserve funds and the debt service fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/madison-63.pdfSafety of Infrastructure (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … with total costs over $221 million using New York Works funds. However, additional work is needed to safeguard the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-112923.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/elected-appointed-112923.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-reporting-elected-appointed-112923.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-030624.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-record-of-activities-081023.pdfNYSLRS Record of Activities - Elected and Appointed Officials
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA).
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-roa-elected-appointed-111324.pdfUnited HealthCare – Empire Plan Drug Rebates
… To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service … contracted with United to administer the Empire Plan’s prescription drug program between January 1, 2008 and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesDiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent … according to State Comptroller Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 … for municipalities like counties and cities as well. The federal government needs to step up and provide financial …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
The purpose of our audit was to review the Towns accounting records and reports for the period January 1 2014 through May 31 2015
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Depreciation Expense (Report 2015-S-84 ). Background The New York State Office of Alcoholism and Substance Abuse …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… $9.8 million. Key Findings The Board entered into deferred compensation agreements with former sanitation … services. Key Recommendations Discontinue making deferred compensation payments and explore the potential to …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing