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City of Lockport – Budget Review (B21-1-9)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City … to hire four new firefighters each year beginning in 2021 through 2023, which was documented in a written agreement …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9State Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Alfred – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the … Town of Bainbridge – Justice Court Operations (Chenango County) The justices did not always ensure money due to the … more transparent with how it budgets for the general and highway funds. The board gave taxpayers the impression that …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , Middletown … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… priority and maintain shareholder value.” Court Filing Full text of settlement proposal About the New York State …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … The New York State Office for the Aging NYSOFA failed to …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsState Comptroller DiNapoli Releases Municipal & School Audits
… $216,961 examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary … made proper and supported disbursements from Jan. 1, 2022 through Sept. 30, 2023. However, the manager’s duties were … 355 charges totaling $104,258 required pre-approval but were not properly approved, and 82 charges totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 762
… titles. Affected Employees Annual and hourly employees in the following titles effective July 26, 2007: Title Job … Date(s) The bargaining unit change will be processed in Pay Period 17L, paychecks dated 12/12/07 Background Per a … the funds were charged to Bargaining Unit 61. Agencies do not need to Journal Transfer the funds to the Cost Center for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… public pension funds in the country. We will provide a full response after a thorough review." …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesLoans – Divorce and Your Benefits
… NYSLRS may not be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a …
https://www.osc.ny.gov/retirement/members/divorce/loansX.7 Overview – X. Guide to Vendor/Customer Management
… A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use … Information about customers is stored in the New York State Customer File, which consists of Centralized Corporate … A Customer is an entity providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… of the year 61,241,605 80,694 Net assets - end of the year $ 65,796,103 $ 80,776 Statements of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsReview of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… $48,750.00 of the contract amount. To receive the second claim, the LDC needed to demonstrate that the entire $65,000.00 in expenses was incurred during the contract period for work … Findings The LDC was able to substantiate only $4,284.09 in expenses under the contract. As a result, we rejected a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcAccounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State … : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance … refer to Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsTown of Walton – Justice Court Operations (2021M-72)
… as a result of this audit. Background The Town, located in Delaware County, is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Milford Central School District – Fund Balance Management (2022M-94)
… report - pdf] Audit Objective Determine whether the Milford Central School District (District) Board of Education … and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials … Determine whether the Milford Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Fishers Island Union Free School District – Website Transparency (2023M-28)
… complete report – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) … with transparent and comprehensive financial information. As a result, the community and other interested parties could … plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Village of Arkport – Water Fund Financial Operations (2020M-45)
… whether the Village Board effectively managed the water service's financial operations. Key Findings Complete … As a result, the Board could not adequately monitor the water fund's financial operations. The Board did not properly segregate water billing and duties or establish compensating controls. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45