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Town of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population … Town of Dover Financial Activities 2013M139 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Rochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … The objective of this review was to provide an independent evaluation of the Rochester City …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… entries totaling $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. The …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16DiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyDiNapoli: Tax Cap Below Two Percent
… tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, … tax levy growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentProposed Regulations
… is amended to read as follows: c. MTA subsidiaries shall mean the Long Island Rail Road Company, the Metro-North … Part 202.2 (h) is amended to read as follows: h. Gap shall mean the difference between projected revenues and expenses … amended to read as follows: i. Gap-closing program shall mean any combination of [management]actions that reduce costs …
https://www.osc.ny.gov/legislation/proposed-regulationsDiNapoli: IDA Report Shows Tax Break Growth Slows
… New York’s Industrial Development Agencies (IDAs) reported $715 million in net tax … 3 percent from 2015, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. The report … New Yorks Industrial Development Agencies IDAs reported $715 …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsDiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… collections across New York grew 6 percent in the first six months of 2018, according to a report released today by … first half of 2017 was 3.3 percent and during the first six months of 2016 it was 1.7 percent. "Local sales tax … collections across New York grew 6 percent in the first six months of 2018 according to a report released today by …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… New York City projects a surplus of nearly $4.2 billion in FY 2017, the largest since FY 2008, … growth in tax collections and job creation, according to a report released today by State Comptroller Thomas P. … City’s financial outlook. The city faces the possible loss of hundreds of millions of dollars in federal funding and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Funds (emphasizing major enterprise funds) Statement of Fiduciary Net Position – Fiduciary Funds Statement of Changes in Fiduciary Net Position – Fiduciary Funds Combining Statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kew Gardens SEP, Inc. (Kew Gardens) on its Consolidated Fiscal Reports … Determine whether the costs reported by Kew Gardens SEP Inc on its CFRs were properly documented programrelated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Therapy and … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Therapy and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualMitchell-Lama Vacancies
… more than 3 years. We estimate that protracted delays in filling apartments cost the developments about $9.1 million … to identify developments that consistently have delays in filling their vacant apartments, and work with these …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 140,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases State Audits
… been partially implemented. Department of Transportation (DOT): Railroad Bridge Inspection Program (Follow Up) … audit report issued in December 2013 determined that DOT was not sufficiently monitoring whether the railroads … improve oversight. In a follow-up report, auditors found DOT has made progress in implementing the recommendations …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Oversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight of registered … period April 2019 through August 2024. We also considered DOL activities related to those Programs through March 2025. About the Program DOL's mission is to provide outstanding services to its …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… New York City’s uneven recovery will present evolving challenges over the next few years, New York State Comptroller Thomas P. DiNapoli said today in remarks to the Association for a Better New York (ABNY). Sharp declines in the city’s workforce, … New York Citys uneven recovery will present evolving …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryState Agencies Bulletin No. 1376
… Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drp