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Other Bulletin No. 1
… dated 10/20/04, Administration Background Pursuant to The State University Construction Fund Resolution and Chapter 103 … directed to the Payroll Audit mailbox at PayrollAudit@osc.state.ny.us . … To provide instructions for processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-1-lump-sum-bonus-payments-suny-construction-fund-employeesState Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOtego-Unadilla Central School District – Financial Condition (2013M-84)
… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … increases even though the District had funding surpluses for four of the last five completed fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … could have reduced the District’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Bolton Central School District – Financial Condition (2013M-58)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Officials did not establish a process for staying current on water system cybersecurity threats. The city also did not … were communicated confidentially to city officials. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… from the previous year, according to the monthly state cash report released today by State Comptroller Thomas P. … higher than the latest projection by DOB. Report: May Cash Report Find out how your government money is spent at … 197 from the previous year according to the monthly state cash report released by the State Comptroller …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through … Board did not perform annual audits of the Supervisor’s records. Key Recommendations Periodically review the … time limits. Conduct an annual audit of the Supervisor’s records or engage an independent auditor to conduct the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Vestal Central School District – Financial Condition (2014M-08)
… budgets for the period July 1, 2012 through October 17, 2013. Background The Vestal Central School District is … appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings The Board and District officials did … general fund spent $21.7 million less than planned. As a result of these budgetary surpluses, the District did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli: Local Sales Tax Collections Up Slightly in May
… today by State Comptroller Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% … balance,” DiNapoli said. “Being prepared for a slowdown is especially important in this uncertain economy.” For May … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… must submit an AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, Section 1– Accounting Codes Uses and Descriptions Overview and Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Campbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… I commend the Mayor’s proposals to help keep New Yorkers in their homes. “Going forward, reducing spending will be … budget through fiscal year 2025, sizable budget gaps exist in the outyears. Finding new ways to reduce spending that … Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… did not properly classify the amounts due to the general fund from the water and sewer funds. For the fiscal year … May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal year ending May 31, 2014, the … repay the advances or make necessary adjustments to reduce fund balance. Adopt structurally balanced budgets that …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Cuddebackville Fire District – Board Oversight (2024M-94)
… payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 … required Annual Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Perth – Supervisor’s Records and Reports (2024M-149)
… complete report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149DiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed to properly supervise thousands of New Yorkers convicted of Driving While Intoxicated (DWI), …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locks