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IX.12.Q Annual CFDA Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… close of the SFY, the OSC Bureau of Financial Reporting and Oil Spill Remediation will contact certain state agencies … for all Federal programs that they administer are accurate and correctly reported in the SFS. Responses received from … engaged to conduct the State's Single Audit and CMIA interest calculation. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from … approximately 35,000. The City is governed by its Charter and State laws. The City Council, which consists of five … The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled approximately $73 million …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The … of Directors. It receives foreign fire insurance money and conducts fund-raising to supplement the money it receives …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and Town Justice as required. The Highway Superintendent does not maintain inventory records that collectively show …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre … someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation center …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… year were approximately $976,000, funded primarily with real property taxes. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to … generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the … The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is … by a five-member Town Board comprising the Town Supervisor and four council members. Appropriations for all funds in the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… issue.” The recent passage of the federal Infrastructure Investment and Jobs Act underscores how critical … 23 ransomware attacks and incidents of compromised accounts. Although it is responding to incidents, CIRT has … also noted that most of CIRT’s activity is on a by-request basis or when areas of need are identified. Failure to …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… State Comptroller Thomas P. DiNapoli and New York State Police Acting Superintendent Kevin P. … arrests of former state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly took place …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… about their future given uncertainties surrounding the real estate industry and government finances. Instead, after …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… philosophy and long term performance, not simply on what executives at other companies are making." Many … shareowner and employee feedback; the advisory vote on compensation; the CEO pay ratio; global pay fairness; … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… State Common Retirement Fund and The Church Commissioners for England have today written an open letter to ExxonMobil … and make clear, via their voting, that the time has come for change in the governance and strategy of the corporation. … at ExxonMobil. In short, we believe that the time has come for ExxonMobil shareholders to insist, unequivocally, on …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the debt service … Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… verify and approve County chargebacks prior to payment or actively oversee the procurement of professional services. … properly awarded because the Authority did not document or retain sufficient evidence that criteria were fairly …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… today announced the sentencing of the former City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing … in the investigation for the Attorney General was Legal Support Analyst Rebecca Saber. The investigation was handled … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Miscellaneous 3,826 3,826 1,066,761 Total operating revenues 11,329,883 1,344,087 12,673,970 16,322,925 Operating …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… from fraud and abuse." Ricardy Cesar was arrested on July 10, 2020, without incident based on the following facts: On or about and between the above dates of November 15, 2018, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key … $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus