Search
Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal … the other former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner … an effective annual audit of the Justices’ records. Work together to establish procedures to ensure an adequate …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Comptroller Thomas P. DiNapoli Statement on New State Budget
… volatility of personal income tax collections, and will make combined state and local rates for New York City … class, and importantly offer relief to New Yorkers and small businesses who need it, including workers who have been …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetFranklin Square Water District – Life Insurance Policies (2013M-127)
… may also constitute an unauthorized investment of District funds. Key Recommendation Review the insurance policies the …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4City of Lockport – Fiscal Stress (2013M-330)
… fund balance deficits in the general, water and refuse funds as of December 31, 2012. Further, these deficits will …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Discontinue the practice of permitting vendors to withdraw funds directly from the Town’s bank accounts. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. … members governs the Library and is primarily responsible for the general oversight of the Library’s financial affairs. The Library’s budgeted appropriations for the 2013-14 fiscal year were approximately $614,000. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… ensure that disbursements were made in an economic manner and for authorized Library purposes. The Board did not audit … check payments totaling $2,379 made to Library employees and found that three of these payments lacked either adequate … by the Law. Key Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … did not maintain adequate supporting documentation for cash receipts totaling $127,553, and district officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 … receives supporting documentation for all activity fund cash receipts that are remitted to her for deposit and that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 budget. Develop a long-term plan to reduce the need for general fund subsidies to fund the food service …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
State Comptroller DiNapoli today announced that the New York State Common Retirement Fund has withdrawn its shareholder proposal at The Priceline Group Inc after the company agreed to formally include gender and racial diversity among the qualities it will actively seek in its board members
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsDiNapoli Announces Sale of General Obligation Bonds
… projects authorized by the following voter-approved bond acts: Environmental Quality (1972), Environmental … projects authorized by the following voter-approved bond acts: Environmental Quality (1972), Environmental … as set forth in the Notices of Sale published in The Bond Buyer on March 2, 2018. The bonds will be dated the date …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
Immediately upon receipt of an invoice for goods or services provided by a federal government agency or other notification that a state agency owes money to a federal agency state agencies should make every effort to make payment to the federal government in a timely manner or contest the billing
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesLong Beach City School District – Financial Management (2023M-147)
… [read complete report – pdf] Audit Objective Determine whether the Long … this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli: MTA Budget Gaps Return
… gaps that start at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller Thomas P. DiNapoli. Those gaps could … for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnOpinion 2000-10
… of the civic center and ancillary facilities. Section 16 of chapter 41 authorized the State, the city in which the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Identifying Fiscal Cliffs in New York City’s Financial Plan
… 90 percent of the City’s planned expenses (as of the FY 2025 Adopted Budget). The tool includes both City and federal … including its most recent November 2024 update (the FY 2025 Modified Budget), assumes that the funding for certain … of $468 million for Cash Assistance payments added in FY 2025 is not included in future years. There is $543 million …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-plan