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Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Sidney – Financial Activities (2023M-14)
… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… accounting and financial reporting principles. From time to time, the GASB will issue statements prescribing new or … requirements. This chapter will be updated as needed to reflect such additions or revisions in GAAP, as well as to reflect changes in State law, administrative or judicial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewTown of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256DiNapoli Statement on Legislation Restoring Contract Review Authority
… contract review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, accountability and transparency in … billions of dollars of taxpayer money is also a deterrent to those who might try to game the system. “I want to thank …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityAsset Forfeiture Escrow Fund
… and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property … consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund … This law took effect on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … over the District’s financial operations. They both failed to properly assign users within the financial software, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116DiNapoli: School District Tax Levy Cap Below 2 Percent
… 2 percent cap in each of the two previous years, according to data released today by State Comptroller Thomas P. … 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentVillage of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New … by claiming that she distributed additional festival cash to local charities, but depositing at least $1,711 into her personal bank account. Stevens worked at HPG from 2014 to 2018, and is the Almond town clerk in Allegany County. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed … investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” Comptroller DiNapoli said. “Thanks to the State …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeFriendship Central School District – Fund Balance and Reserves (2022M-55)
… years audited. This made it appear the District needed to use fund balance and reserves to close projected budget gaps. However, they were not used to fund operations. Improperly restricted $246,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… attacks: "On September 11, New Yorkers come together to voice the sorrow and the anger that we still carry, to mourn the victims of the attacks, and to honor the courage and dedication of the first responders …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksOpinion 89-5
… the judgment demanded in the action would affect the title to, or the possession, use or enjoyment of, real property … law rule under which a grantee of real property was deemed to be in privity with the grantor and was thus subject to the judgment of an action pending at the time title was …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll … Verification Report) are affected. Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and SSN on their employees’ Form W-2. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedCUNY Bulletin No. CU-598
… Purpose To provide agencies instructions for processing the rate … and Theatre Technician Specialist. Background Pursuant to the 2011-2018 Memorandum of Agreement between The … provides for the payment of a Ratification Bonus Payment to eligible employees. Effective Date(s) The Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryPayroll Users Group Organizational Charter
… and state agency payroll users, whose purpose is to act as consultant and advisor to the New York State Office of the State Comptroller's Bureau of State Payroll Services. To accomplish this, the Group has the following goals: …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … audit (used to determine the job classification and salary allocations for workers' compensation purposes). If …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs