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IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes … The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… fight public corruption." To date, DiNapoli’s audits and investigations have led to over 150 arrests and the ordered … Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us, or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXIV.13.A Overview – XIV. Special Procedures
… f requires the State to pay vendors promptly (within 30 days of the Merchandise/Invoice Received (MIR) date for most vendors, 15 days for qualified Small Business Vendors). When the State … 179 f requires the State to pay vendors promptly within 30 days of the MerchandiseInvoice Received MIR date for most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overviewDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today by State Comptroller … Property tax levy growth for school districts will be capped at 126 percent for the 201718 fiscal year according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentCapital Planning (Follow-Up)
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international airports. … documented system for ranking assets by importance, nor a schedule of replacement based on asset condition. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followWage Subsidy and Transitional Employment Programs (Follow-Up)
… The federal Temporary Assistance for Needy Families (TANF) program provides assistance and work opportunities to needy … implement their own welfare programs. The TANF block grant program requires New York State to engage individuals in … or private not-for-profit organizations (contractors) to employ eligible individuals or act as the employer …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followChautauqua County – Financial Condition (2023M-111)
… resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for District operations and … operating deficits each year, and owed the general fund $5.2 million, plus related interest. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… within the required time frames; recover refunded funds and remit the outstanding penalty payment to the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Java – Tax Collection Remittance (P1-24-21)
… (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … (County) Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided … $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector improperly followed the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … has an elected Highway Superintendent who is responsible for overseeing all highway operations. Budgeted appropriations for the 2015 fiscal year totaled approximately $1.9 million …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324City of Glen Cove– Budget Review (B7-13-16)
… deficit. The unassigned fund balances in these three funds are still expected to remain as deficits. The 2014 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16City of Long Beach – Budget Review (B24-7-4)
… for metered water sales of $5.575 million and sewer rent estimates of $5 million. These estimates include amounts that are expected to be realized from a 25 percent increase in metered water rates and a decrease in sewer rents … mindful of the legal requirement to maintain the tax levy increase within the tax levy limit as permitted by law, …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … online banking transactions or use a designated computer for online banking transactions. Not all employees involved … (Oneida County) The district did not seek competition for five professional service contracts totaling $265,706. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsGates Fire District – Audit Follow-Up (2024M-10-F)
… fire protection and emergency services within the Towns of Chili and Gates in Monroe County. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… 1 During our audit, and at the time of the audit report’s release, the AFR was known as the Annual Update Document, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fState Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits