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https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 91-24
… and the manner in which the outside users may be charged for that service. You indicate that, some years ago, a trunk … or village or with one or more corporations or individuals for the joint disposal of sewage, and the expense of such … of a county sewer district, is authorized to contract "... for the collection, conveyance, treatment or disposal of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 89-53
… opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … to provide fire protection within the jurisdiction for the use and benefit of the fire department and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Employee Incentive and Bonus Payments (Follow-Up)
… physicians. Performance incentives reward a physician for meeting certain criteria specified in the ECMCC … certain incentive payments made to its employees. For the audit period reviewed, we identified $76,254 in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followState Comptroller DiNapoli Releases School Audits
… clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. District officials are … reviewed, totaling $7,098, did not have requisition forms. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned … school district has paid out tax certiorari settlements for the past five fiscal years, auditors found the tax …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period January … must follow to secure and protect the confidentiality, integrity, and availability of information. This includes … requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems continue to be updated …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… individuals. Work with the Office of Unclaimed Funds (OUF) to recover any funds incorrectly reported to the OUF under the New York Abandoned Property Law. Provide … to deceased individuals before checks are reported to the OUF. For a complete copy of Report 2016-BSE7-01, click here … …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsProfessional Development - Auditors
… Government Financial Managers. We provide opportunities for your qualifying experience for certification in our Office of State and Local Government …
https://www.osc.ny.gov/jobs/professional-development-auditorsComptroller DiNapoli Releases School Audits
… are audited in a timely manner, properly supported and for legitimate district purposes. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… The New York State Common Retirement Fund (Fund) reached … enhance disclosure of their spending on political causes, New York State Comptroller Thomas P. DiNapoli, trustee of the … adopting or agreeing to adopt disclosures. The New York State Common Retirement Fund is one of the largest …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesDiNapoli 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-planComptroller DiNapoli Releases School Audits
… to reduce the risk of leave time being used or paid out for which employees are not entitle. Commack Union Free … of taxpayer money was not sufficiently transparent. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsSafety of Infrastructure (Follow-Up)
… infrastructure problems are likely to remain unaddressed for an extended period of time. Key Findings We found Parks … comprehensive, up-to-date listing of backlogged projects. For fiscal years 2012-13 and 2013-14, Parks started or …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followState Comptroller DiNapoli Releases Municipal & School Audits
… requirements or maintain adequate supporting documentation for the purchases. Auditors reviewed 30 contracts totaling … also did not maintain contract pricing documentation for 13 contracts totaling $471,156 or safeguard the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Amusement Park and Fair Ride Safety
… Division’s Industry Inspection Unit (Unit) is responsible for inspecting rides at amusement parks, fairs, and other … set up at transient fairs) ride that is power-operated and for which an admission fee is charged, as well as any …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyVillage of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … with her manual cash records. The Court issues receipts for fines, fees and bail produced from its computerized …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for services 11,374,460 30,708 11,405,168 Investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1