Search
City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… to lag pre-pandemic levels, and with an ambitious 2020-2024 capital program still facing funding risks, the MTA will … lockbox debt service and excluding debt issued after the 2020-2024 capital program) is projected to reach nearly $5 …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… villages as “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in “moderate … No municipalities were designated in the highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesState Comptroller DiNapoli Releases Municipal Audits
… third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution … by the board. Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores
… 20 local governments in New York State ended their fiscal year 2021 designated in some form of fiscal stress , down from 30 a year ago, State Comptroller Thomas P. DiNapoli announced … for municipalities (excluding New York City) twice a year. The scores announced today are for local governments …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… that were issued to vehicles for parking, red light camera, bus lane camera, and school zone camera violations. DOF’s … collections from respondents who have New York plates and live within NYC. DOF refers other cases to the NYC Law …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsPayroll Improvement Project Bulletin No. PIP-018
… who are enrolled in one of the following Pension Plans with a status “Elect”, and a contribution rate within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservState Agencies Bulletin No. 2027
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentVestal Central School District – Financial Condition (2014M-08)
… the District did not use any of the appropriated fund balance planned to finance operations. Although the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Cuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Campbell-Savona Central School District -- Budget Review (B2-14-11)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the District’s … year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The purpose of our audit was to evaluate the District's financial condition and selected employee reimbursement … District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Fairview Fire District – Financial Operations (2024M-138)
… fund balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Perth – Supervisor’s Records and Reports (2024M-149)
… and the adjusted bank balances did not agree with the cash balance from the accounting records. The general fund and the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Otego-Unadilla Central School District – Financial Condition (2013M-84)
… and appropriations. While recognizing that the actual results of the District’s operations were reasonably close to … though the District had funding surpluses for four of the last five completed fiscal years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… the New York City Mayor’s 2024 State of the City address: “Public safety, affordability, and economic growth must guide …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: Local Sales Tax Collections Up Slightly in May
… increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. DiNapoli. This is the … in this uncertain economy.” For May 2023 compared with May 2022: New York City’s collections totaled $744 million, an …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability