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DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… represents the smallest portion of overall revenue for local governments, it was the fastest growing source of … the pandemic – increasing more than 50% between 2019 and 2023, from $2.8 billion to $4.4 billion. Outside of New York … budget deficits, including overriding the property tax cap to increase their tax levies. Local governments are …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… General’s investigation was conducted by Investigator Samuel Scotellaro, III and Deputy Chief Antoine Karam. …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overProjected Invoice
… due, the amount you can amortize will be $0. Plan ID and Options Plan ID refers to the retirement plan. Options are additional benefits beyond those offered in the … Salary Base. Projection Factor The Projection Factor is a multiplier based on retirement system and tier, which is used …
https://www.osc.ny.gov/retirement/employers/projected-invoiceComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … refunds. Stockbridge Valley Central School District – Payroll and Leave Records (Madison County) Auditors found the various control procedures over the district’s payroll process provided adequate segregation of duties, …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Office. She is expected to pay full restitution and serve five years probation. Her sentencing is set for October …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsSkaneateles Central School District – Records and Reports (2015M-154)
… of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through … Skaneateles Central School District Records and Reports 2015M154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… for people diagnosed with an opioid use disorder. New York State maintains a database to monitor prescription …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programState Comptroller DiNapoli Releases Audits
… under the plan was allocated to community-based services (CBS), serving more than 111,000 individuals. This audit found … OMH provided adequate reporting on the funds reinvested in CBS under the plan, it can improve on the quality of its …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsCity of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 15,340. The five-member Town Board is the legislative body responsible for the general management and control of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Town of Berkshire – Town Clerk (2014M-230)
… activity to the Supervisor. The Clerk did not reconcile bank accounts with accounting records or reconcile amounts … Clerk’s report in an accurate and timely manner. Reconcile bank accounts to the accounting records on a monthly basis …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Machias – Supervisor’s Financial Duties (2021M-98)
… duties and cannot provide support for almost $1.6 million in interfund loans. Although interfund loans must be repaid … each fiscal year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of December 31, 2019. The … and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Pembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program procedures. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… whether the Court Clerk (Clerk) reported hours on her Town of Alexandria (Town) time sheets that coincided with … Town of Alexandria Justice Court Time and Attendance and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… October 31, 2013. Background The Camillus Volunteer Fire Department is incorporated under the Not-For-Profit … of Camillus in Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January 2012 through October …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationVillage of Fleischmanns – Water Fund (2013M-151)
… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a … estimates for anticipated needs and that are based on historical spending. Establish a long-term capital plan …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue … and for admissions and concession stand sales at the Town pool. The Town did not properly allocate sales tax revenues …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428