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Town of Niskayuna – Water Operations (2013M-328)
… biannual water billings in the water receivable control account and failed to audit the Receiver’s financial records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Westchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78XII.6.B Land Acquisition Payments – XII. Expenditures
… deposit vouchers through the Statewide Financial System (SFS) and submit documentation to support the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsDiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several of New York State’s major housing and community renewal agencies, including the Housing Trust … through the construction, development, revitalization, and preservation of low-income housing. Within HTFC, the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: 22 School Districts Designated in Fiscal Stress
… designations largely reflects recent increases in state and federal aid. “Pandemic-related federal funding as well as … balanced to avoid fiscal problems going forward.” State and federal aid grew 42% from SY 2019-20 to SY 2023-24, … $6.5 billion from $15.6 billion to $22.1 billion (and accounting for 44.6% of total revenues). A significant …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… pandemic led to a major nursing shortage nationwide and in New York City, but Health + Hospitals has taken important and meaningful steps recently to recruit and retain more nurses,” DiNapoli said. “The number of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsState Police Bulletin No. SP-119
… Unit and Additional Pay Amount. NHRP704 Mass Salary Payment Report This report identifies all employees who … Reason and Increment Code. Questions Questions about payment processing may be directed to the Payroll Audit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employeesOpinion 98-8
… to procure microfilming services, when available in the form, function and utility required by the political … (State Finance Law, §162[2]). When available in the "form, function and utility" required by a political … with respect to commodities, when available in the form, function and utility required, commodities must be …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases School Audits
… fund during the audit period, which consisted of an employee benefit accrued liability, retirement contribution, unemployment insurance, workers’ … retained $5.7 million in a debt reserve and overfunded the employee benefit accrued liability reserve by $220,000 (20 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Analysis of SFY 2024-25 State Budget
… increases spending for vital state services like Medicaid and school aid and includes new funding and policy changes to spur the creation of much needed …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether … $128,000 into Company bank accounts. The Company’s disbursements during the 2012-13 fiscal year totaled … required by the by-laws and did not audit bills or approve payments prior to checks being issued. Not all Company funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… The Treasurer managed the Department’s funds with little or no oversight by any of the other Business Officers. We … disbursements that were not supported by invoices or authorized by the Department’s membership. The Treasurer … bank statements with amounts recorded by the Treasurer, or cash balances with the accounting records or annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… was arrested last week for allegedly pocketing $5,300 in village fees, including the "weekend loans" she took and … 34, of Sandy Creek, was charged with grand larceny in the third degree and corrupting the government in the … arraigned in Richland Town Court. "Dillabough allegedly abused her position to use town funds as her personal ATM," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… approved by the Administrative Board are properly paid, or that the Administrative Board is presented with and … the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialCompliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit … The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the … presentation shows operating budget gaps when excluding federal one-time relief, making clear what my office has been … as the threat of a recession looms. The growing disparity between revenues and expenditures necessitate that the MTA …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … financial report an average of 221 days past the due date for the fiscal years ending in 2008 through 2011. The … financial software functions enabling them to record and change information, and prepare and print checks. The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1