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Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… million. Key Findings The Board adopted budgets using fund balance to reduce the tax levy with no systematic approach to … and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For 2013 Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Westerlo – Selected Financial Activities (2013M-323)
… loans. Furthermore, the Board has not established a repair reserve for the water district fund in anticipation of future repair costs. There was no documentation to confirm that …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Caledonia – Financial Management (2013M-363)
… estimates for revenues, expenditures and appropriated fund balance. The Supervisor did not provide each Board member … of revenues and expenditures, and appropriation of fund balance only in amounts that are available and necessary to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363State Comptroller DiNapoli Releases Municipal & School Audits
… city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … maintain complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth $38,000 could not be located. The missing assets included laptops, digital …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Binghamton City School District – … that were unnecessary. In addition, the board did not have an adequate contract and separate service level … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … City School District – Budget Review (Monroe County) A review of the district’s general fund budgets revealed an … gallons, is considered non-revenue (lost) water. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTheresa Fire District – Audit Follow-Up (2021M-60-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Theresa Fire … The purpose of our review was to assess the Theresa Fire … and Financial Management 2021M60 released in August 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/12/theresa-fire-district-audit-follow-2021m-60-fDiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… district-wide safety plans and building-level emergency response plans. SED regulations were also developed … 12 school districts did not have evidence of the required 30-day comment period for their district plan; 10 of the 14 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 98-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … estimate submitted by a town highway superintendent may set forth only the following two categories: (1) the amounts … You ask whether the annual budget estimate submitted by a town highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Residents of Long-Term Care Facilities Lacking Access to Advocates
… in New York state lack regular access to ombudsman services due to a decline in the number of volunteers and a … for the Aging needs to improve access to these important services for some of the state’s most vulnerable residents.” … more than 160,000 residents who have a need for ombudsman services, according to NYSOFA. DiNapoli’s auditors found that …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesDiNapoli: Wall St. 2021 Profits near Record Levels
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 125 member firms, …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… They found 77 safety issues at 16 of the 18, including no site safety manager, missing or incomplete safety logs and … More than a dozen injuries were reported on the site and OATH Summonses issued. The audit concludes DOB should have considered the site high-risk and taken additional enforcement actions to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… of dollars of its federal aid to help close pandemic learning gaps than other large school districts, both in New … Five districts planned to use more than two percent for early childhood education. New York City’s decision to fund … Vegas) have allotted from 0.4% to 17.1% of their funds for early childhood programs. Spending for Pandemic Learning Loss …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now 132 member firms, down from … rest of the nation ($225,620). In the first half of 2023, NYSE member firms have increased their compensation expenses …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022DiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending
… “low-barrier” options – Safe Haven and stabilization beds – along with drop-in centers with showers to appeal to … FY 2025 on services that potentially contain low-barrier beds. This included $106 million for 900 new Safe Haven beds, … the population by as much as 40%. Greater utilization of HOME-STAT data and information on the geographic location of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spendingDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… costs from the general tax base to those who use authority services. Just five years after the last major legislative … Moody’s Investors Service and Standard & Poor’s Rating Services lowered their credit ratings for the Authority, …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtOpinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22Report File Transactions (File Upload) – Enhanced Reporting
… In the enhanced report file, you report employee information through transactions. There are four … the Enrollment Dashboard and upload a signed membership application to Retirement Online when you submit your report … using the Enrollment Dashboard. For instructions on hiring employees for the purpose of receiving a NYSLRS ID, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadState Agencies Bulletin No. 1032
… with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular … If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesDiNapoli: Lockport Facing Severe Cash Flow Problems
… The city of Lockport will run out of cash to pay for operations in the very near future unless it … new financing or drastically cuts expenditures, according to an audit released today by New York State Comptroller … from poor record keeping and a reliance on fund balance to finance operations. “The city of Lockport’s accounting …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-lockport-facing-severe-cash-flow-problems