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City of Yonkers - Budget Review (B19-6-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … tax limit. We caution the City that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5SUNY Bulletin No. SU-339
… the creation of a new Tier 6 pension plan. ( Please see Payroll Bulletin No. 1256 ) Effective April 2013, employee … by legislation. Once a Tier 6 member has reached three (3) calendar years of membership, an employee’s contribution rate … Savings Plans page must be updated for participants with a Payroll Status of Active, Leave of Absence, Leave with Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… from the COVID-19 pandemic. “The financial landscape for many local governments has improved with the infusion of … their financial outlook for years down the road.” The latest round of fiscal scores evaluated local governments … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… resources include federal support, better-than-expected tax collections, revenues from tax increases, and other new resources, resulting in the … Revenue actions including increases to top personal income tax rates and corporate franchise tax rates are expected to …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mJamestown City School School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamestown-city-school-district-2022-97.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfFiscal Stress in School Districts: Common Themes for School Year 2018-19
This report summarizes results of school district scores for the 2018-19 fiscal school year (SY) and compares results to SYs 2016-17 and 2017-18. The report ref
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2018-19.pdfDiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… the Executive to identify how out-year gaps would be closed as part of the state’s financial plan. DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… the pandemic,” DiNapoli said. “The state’s fiscal position is currently strong, but there is extraordinary uncertainty worldwide. As new economic risks emerge and federal funding is spent down, sustaining large new recurring spending may be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetState Comptroller DiNapoli Releases Municipal & School Audits
… board did not properly plan for or manage the department building capital project. Specifically, the board did not … paid $85,000 about two years ago for precast concrete wall blocks, officials have not scheduled a delivery date for the wall blocks and owe an additional $37,000 once delivered. In …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… are providing cost-effective solutions without hurting service quality.” New York City uses contracts for a variety … FY 2019 to FY 2023 was at the Department of Education (DOE), partially fueled by pandemic relief funded additions to programming. DOE accounted for almost half of the city’s contract spending …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … In addition, the governing board may generally establish petty cash funds and authorize petty cash payments in advance of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… New York State Comptroller Thomas P. DiNapoli issued the following statement … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions … New York State Comptroller Thomas P DiNapoli issued the following statement …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlFabius-Pompey Central School District – Claims Auditing (2022M-83)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject to an independent claims audit and some were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Wynantskill Union Free School District – Purchasing (2022M-85)
… Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Irvington Union Free School District – Fixed Assets (2022M-89)
… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to … in the fixed asset records. Eight assets were disposed of without Board authorization. The assets included kitchen …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89York Central School District – Network Access Controls (2022M-93)
… – pdf] Audit Objective Determine whether York Central School District (District) officials ensured network access … Determine whether York Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93