Search
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 & 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 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 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-assetsClaryville Fire District – Budgeting Practices (2014M-59)
… Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. … Board is making significant financial decisions related to equipment needs without sufficient information. The District does not have a written capital plan, with an equipment replacement schedule, to help determine capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Town of McDonough – Financial Operations (2017M-120)
… The Town of McDonough is located in Chenango County and has a population of approximately 890. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 total $678,550. Key Findings Town … Ensure that the requirements for soliciting competitive bids, obtaining quotes and maintaining documentation are …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided … enforcement of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of Dannemora – Part-Town Activities (2017M-215)
Town of Dannemora PartTown Activities 2017M215
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215