Search
DiNapoli Releases January State Cash Report
… $167.9 million higher than the latest projections included in the Third Quarter Update to the Financial Plan released … process well underway, and less than two months left in the fiscal year, we're watching closely to see if revenues … million lower than the latest projections, primarily in local assistance grants and capital projects. The General …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … 6,119,938 $2,578,191 2,830,916 11,529,045 Charges for services 11,374,460 30,708 11,405,168 Investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board … oversight and information technology (IT) controls for the period January 1, 2011, through September 19, 2012. … of significant fund balances in the general and water funds and, conversely, dangerously low fund balance in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… responsible management and identified various ways to increase revenue and reduce expenditures. As a result, Town … The unrealistic budgets caused total fund balance to increase significantly from about $2.3 million in 2010 to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and … period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266City of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations … records. Key Recommendations Maintain an accurate, up-to-date cash receipts record and an accounting for bail, as well … risk areas in the Court software (such as the ability to change records of receipt numbers) and develop compensating …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195DiNapoli Announces Sale of General Obligation Bonds
… New York on March 8, 2018 unless postponed, as set forth in the Notices of Sale published in The Bond Buyer on March 2, 2018. The bonds will be dated …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsOpinion 88-72
Concerning the formation of a town sewer district within the boundaries of an existing county sewer district
https://www.osc.ny.gov/legal-opinions/opinion-88-72Town of Warsaw – Tax Collection Remittance (P1-24-22)
… (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not … Clerk remitted all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether … on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The … technology (IT) security policies and City officials do not have formal procedures to address disaster recovery, …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Audits of Local Governments: About Our Audits
… of Local Government and School Accountability [pdf] for the period January 1, 2024 through December 31, 2024 in …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsFund Financial Data – 2021 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… available at the end of the fiscal year. The operating result is the amount the fund balance increased or decreased … From Prior Year At the end of State Fiscal Year (SFY) 2021-22, the General Fund balance was $31.7 billion, an … funds* reported a combined operating surplus of $18.7 billion, increasing the fund balance to $55.5 billion. …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataOther Bulletin No. 72
… and will be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfOther Bulletin No. 78
… the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated Grade and NTE – if the … employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in … Retroactive Salary Increase and includes all employees’ salaries that were increased in an eligible bargaining unit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scfOther Bulletin No. 84
… and will be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… Ms. Noel was arrested after a joint investigation by the State Police, the Office of the New York State Comptroller, … Police and Attorney General Schneiderman for following up on our findings.” “Public service should never be about … Attorney General and New York State Comptroller to root out waste and abuse in state government. To date, the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnam