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State Comptroller DiNapoli Releases Municipal Audits
… 24 hours as required. In addition, the clerk did not remit real property tax collections to the town supervisor or the …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Sustainable Investments and Climate Solutions Program
… in Energy and Environmental Design (LEED) certified real estate funds. The Fund also assesses how managers …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programVillage 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-financialV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… is one in which a government receives (or gives) value without directly giving (or receiving) equal value in … link between services provided and supporting revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Bangor – Board Oversight (2012M-193)
… year are approximately $981,500, funded primarily with real property taxes. Key Findings The Board is not providing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Disposition of Farm Assets
… (2009-S-33) Department of Transportation: Review of Real Property Holdings for Disposal (2010-S-48) … To …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsHolley Central School District – Financial Condition (2013M-342
… the last five fiscal years ending June 30, 2013, the Board and District officials consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a total of $4.4 million. … fund’s excess unexpended surplus funds in a manner that benefits District taxpayers. … Holley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Port Jefferson Union Free School District – Information Technology (2014M-039)
… master file. Ensure that the server room remains locked at all times, restrict physical access to the server room to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… it adopts more realistic budgets to avoid raising more real property taxes than necessary. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through … $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for unrestricted … a plan for the use of surplus funds in a manner that benefits taxpayers. Such uses could include, but are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPawling Central School District – Selected Financial Activities (2012M-185)
… million, which were funded primarily with State aid and real property taxes. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… were based on the prior year’s actual revenue earned and real property taxes to fully finance the total planned …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialFormer Fire Co. Treasurer Admits Stealing $24K
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kState Agencies Bulletin No. 1526
… the New York State Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security number as the main employee identifier. … who is not authorized to use this number in the course of performing NYS business Do not leave employee data out in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemVillage of Wappingers Falls – Board Oversight (2023M-70)
… reviewing bank statements, bank reconciliations and online transfers. Ensure that the AFR is submitted timely and …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development … Thomas P DiNapoli issued the following statement on three former Orange County Industrial Development Agency …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-plea