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Accounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfComptroller DiNapoli Releases Municipal Audits
… of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , Margaretville … However, the audits have not been performed. Village of Goshen – Financial Condition (Orange County) The board did … completed audits of the Averill Park No 2 FD Village of Goshen Hortonville Fire District Margaretville Volunteer FD …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Labor (NYSDOL) – Unemployment Insurance Payments to County Jail Inmates (2015M-278) NYSDOL does not have the necessary information to monitor county jail inmate populations effectively for inappropriate … data used was incomplete 28 percent of the time for county jail inmates outside of New York City and 55 percent of the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town of Porter , Putnam … of Stillwater , Town of Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget … reported court and trust funds and abandoned property. Pine City Fire District No. 1 – Board Oversight (Chemung …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… completed audits of the City of Binghamton , Village of Depew , Village of Millbrook , City of New Rochelle , Suffolk … the U.S. Department of Homeland Security. Village of Depew – Purchasing (Erie County) Of the 59 purchases examined … completed audits of the City of Binghamton Village of Depew Village of Millbrook City of New Rochelle Suffolk …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Islip Fire District – Financial Condition (Suffolk County) The board did … that the total appropriation will be sufficient. The city’s proposed budget includes a tax levy of $46.6 million which … that the administrator did not always get a professional appraisal for estate houses before listing them for sale. …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… cushion in the event of an economic downturn." The $170.3 billion spending plan is up $6.5 billion from SFY 2017-18. Total receipts are expected to increase 0.3 percent, or $541 million, to $166 billion, from last year. … from the state sales tax, are projected to increase 3.5 percent this year to nearly $17.3 billion. Business tax …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Releases School Audits
… District , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield Central … budget complies with the property tax levy limit. Green Tech High Charter School – Resident Tuition Billing (Albany … Free School District Eldred CSD FabiusPompey CSD Green Tech High Charter School and the NiagaraWheatfield CSD …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Contribution Rates – Employer Contributions and Rates
… generally have higher contribution rates, which results in higher annual costs. For example, if an employer chooses … all employers the same contribution rate would result in employers with lesser benefits subsidizing employers with … Using a smoothing method to help limit fluctuations in employer contribution rates, the Actuary expects an annual …
https://www.osc.ny.gov/retirement/employers/contributions/contribution-ratesVI.2.C Budget Journal Transactions – VI. Budgets
… the required budgetary control records included in the enacted budget and any subsequent legislation. In addition, OSC BSAO Budgets and Spending will use budget … budget process. A Budget Upload tool is available for use in SFS to submit budget journals and upload the file into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsState Comptroller DiNapoli Releases School Audits
… District and the Williamsville Central School District . “In an era of limited resources and increased accountability, … budget process to help ensure fund balance is maintained in accordance with statutory requirements and reserves … an average of almost $2.2 million as a financing source in the district’s annual budgets. However, because the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield … Fire Department , City of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In today's … P DiNapoli today announced his office completed audits of Bolton Fire District Town of Deer Park East Bloomfield …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … paving services and brush collection totaling $471,700. In addition, town officials did not seek competition for 10 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… to protect critical financial data. Village of Harriman – Water Department Billing (Orange County) Village officials … after 60 days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one commercial customer received $400 of free water and a second …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget transparency and … deficits for the 2014 fiscal year totaling $269,904 in the general fund and $5,582 in water fund. An operating surplus of $8,762 is projected …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… developments (developments), with over 105,000 apartments, were built under the Program. In exchange for … under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followDiNapoli Op-Ed in Newsday Urges Washington to Help Governments Hurt by COVID-19
… Main Street is shuttered from Long Island to Buffalo, and Wall Street has experienced extreme volatility. The New York …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-op-ed-newsday-urges-washington-help-governments-hurt-covid-19DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… The Department of Motor Vehicles (DMV) has not done enough to prevent automotive repair shops … today by New York State Comptroller Thomas P. DiNapoli. "DMV has a responsibility to help prevent consumers from being … deceptive or fraudulent practices. But the audit revealed DMV has established little in the way of controls to restrict …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton … , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … DiNapoli today announced his office completed audits of the Town of Deerpark Town of East Hampton Village of East …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Oversight of Kendra’s Law (Follow-Up)
… initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law … is reviewed periodically by the Legislature. In January 2022 an incident occurred in which a woman, Michelle Go, was …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-follow