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State Comptroller DiNapoli Releases Municipal & School Audits
… expenditures. The supervisor also did not account for payroll-related liabilities, maintain proper cash control … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous … appropriations and revenue estimates in the proposed 2025 budget were reasonable and conservative. Otisco Fire …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsIX.12.C State Responsibility – IX. Federal Grants
… Overall coordination of the state’s implementation of CMIA was assigned to the Division … of the Budget (DOB), which partners with the Office of the State Comptroller (OSC) on virtually all aspects of … will be paid to the Federal Government from General Fund appropriations provided for such purpose. Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityState Comptroller DiNapoli Releases Municipal Audits
… to be provided by the town’s third-party IT vendor. West Seneca Fire District #4 – Procurement (Erie County) The …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsVillage of Maybrook – Financial Condition (2020M-54)
… estimates during the budget process. The Village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 … deficits during the past five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance policy, multiyear financial plan or capital …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54State Agencies Bulletin No. 2113
… (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time actually worked in the … (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time actually worked in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2113-2023-special-assignment-duty-pay-calendar-year-2022State Agencies Bulletin No. 2314
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … BU05 Background: Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and … Employees Association (CSEA) and a side letter contained in the 2023-2026 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024State Comptroller DiNapoli Releases Municipal Audits
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The board did not conduct the … not being properly recorded, while 89 hours was attributed to the deputy’s failure to use sick leave for lost time due to an occupational …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $3 Billion Through July
… created by the COVID-19 pandemic,” DiNapoli said. “July numbers show more clearly the extent of the revenue damage …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julySullivan County – Fiscal Stress (2013M-81)
… of 77,547, is located in the southeastern part of New York State, and includes 15 towns and six villages. The County is … have suffered operational deficits. In addition, general fund balance is artificially inflated due to a $4.5 million … Key Recommendations Develop a plan to address the general fund’s overstated fund balance resulting from a very …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Rockland County – Budget Review (B6-13-22)
Rockland County Budget Review B61322
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… totaled $130,707; this excessive balance precludes many crime victims of unsatisfied restitution orders from …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 35,000. The City is governed by its Charter and State laws. The City Council, which consists of five members, … advances, budget notes and long-term financing to fund operations. City officials have not formalized policies … Develop and monitor a formal plan to reduce and eliminate fund deficits and restore fund balance to an appropriate …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … budgets for 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Long Lake … court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsTuckahoe Union Free School District – Overtime (2023M-53)
… increase the amount owed by a district, annually to the State, for its share of the cost of future employee retirement benefits. District officials: Did not adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… an additional 392 . 54 days worked to the New York State and Local Retirement System (NYSLRS). Key Recommendations Deposit all …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Find Accounting Policies and Operational Guidance
… The Guide to Financial Operations Bulletins P Bulletins Advisories …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceTown of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … required. We compared the costs of the filters purchased to the costs from other vendors in the area and noted that … Evaluate State contracts, particularly the one for fuel, to determine whether cost savings may be achieved. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Selected Aspects of Discretionary Spending
… Purpose To determine whether discretionary spending by the New York State Energy Research and Development Authority complied with …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… Objective Determine whether the Board effectively managed fund balances and reserves for the general, highway and sewer … will exceed the amounts budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208