Search
DiNapoli Announces State Contract and Payment Actions for July 2017
… and construction of deck replacements for three bridges in Bronx, Queens and Kings counties. $40 million grant to … ENtrepreneurs & Innovators in UpState New York (GENIUS NY) business competition. $269,000 to Genesee County … esplanade reconstruction at Roberto Clemente State Park in Bronx County. State University of New York $1.9 million to …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planRocky Point Union Free School District – Overtime (2021M-80)
… Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored and … to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the … and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Coxsackie-Athens Central School District , New Suffolk Common School District … reviewed. During the past two years, the district's total fund balance has increased nearly $1.6 million, or 43 … Manor Central School District to share a business official position. As a result, district officials reduced …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… audits of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , Millbrook … to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsCollection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects … through July 7, 2015. Background The Department’s Division of Materials Management (Division) is responsible for … small electronic equipment. The Act requires manufacturers of covered electronic equipment to set up and fund programs …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are two categories of … corporate income taxes, sales taxes and other taxes. The accounting treatment for recording and disclosing uncollected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… are executed by the Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) upon request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Johnson City Central School District , Kings Park Central School District , Menands Union Free School District , Nanuet Union Free School District , …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraWyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … of the proposed 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… Objective Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user … 66 unneeded user accounts including 52 generic accounts and 14 former employees’ accounts. Adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mComptroller DiNapoli Releases School Audits
… District , Springs Union Free School District and the Wayne Central School District . “In an era of limited … nearly four times the 4 percent statutory limit. Wayne Central School District – Financial Management and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 98-11
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … period falls on a Saturday, Sunday or holiday) REAL PROPERTY TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, … day of the penalty-free period for the payment of real property taxes falls on a Saturday, Sunday or holiday, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Comptroller DiNapoli Releases Municipal Audits
… to the Department of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… District – Internal Controls Over Extra-Classroom Activity Funds (Washington County) The board did not adopt and … not always develop reasonable budgets or use unrestricted funds to benefit district taxpayers. Over the last three … the district appropriated $941,081 more in unrestricted funds than needed because the district also generated …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Highland Central School District , Hudson City School District , LaFayette Central … were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0