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DiNapoli: State Faces Potential Budget Gaps
… from spending increases and tax reductions enacted this year, and the use of temporary resources to pay for recurring … this year will increase by 3.3 percent, down from the previous year’s 5.1 percent. The combined balance in the state’s two main statutory reserve funds (Tax Stabilization Reserve and …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsWilliamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the … Key Findings The purchasing policy and regulations do not provide guidance for seeking competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesVillage of Kaser - Refuse User Fees and Records (2018M-97)
Village of Kaser Refuse User Fees and Records 2018M97
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a … borrowed $100,000 each year from District reserve funds to fund operating expenses, which is not in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Organizational Chart of the Office of the New York State Comptroller
Breaks down the major divisions and their Deputy Comptrollers within the Office of the New York State Comptroller as of September 2020.
https://www.osc.ny.gov/files/about/pdf/org-chart.pdfOpinion 88-33
… in proportion to the benefit received (Town Law, §199[1][a]). Section 199(4) provides further, however, that: … proceed under Town Law, §199 to install the laterals in question, it is our opinion that the town board may authorize … at the expense of the district (Town Law, §§190, 198[1][k], 202, 202-a, 209). Consequently, town general funds are …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Town of Florida – Town Clerk Operations (2012M-215)
… missing. We were unable to determine if this was the case or quantify additional missing moneys because the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215LaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… Sales tax revenue for local governments in New York state rose by 49.2% in the second quarter (April to June 2021) compared to the same … tied to recent spikes in home sales. In addition, two major changes that required many out-of-state vendors to …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterComptroller DiNapoli Releases Municipal Audits
… developer. As a result, auditors estimate the county may pay $1.8 million more than necessary for the building. In …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … between the Town and the private citizen’s group so that it does not appear the Town is fundraising. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… Purpose To determine whether the Office of Alcoholism and Substance … under its contract with the Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc. (PROMESA) to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incRetiring with an Outstanding Loan – Special 20- and 25-Year Plans
… 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan balance at retirement and the type of retirement …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanStatistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationCity of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Join Our Team as a State Program Examiner!
Build a Career at the State Comptrollers office as a State Program Examiner
https://www.osc.ny.gov/jobs/sgaState Comptroller DiNapoli Releases Audits
… audits have been issued. Gaming Commission: Oversight of Casino Revenues and Regulatory Oversight Reimbursement … unprepared to address disputes that may arise. Office of General Services (OGS): Efficiency of Warehouse Space (2019-S-1) OGS has made progress in …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsSchenectady City School District – Math Workbook Inventory (2023M-65)
… District officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a … Key Recommendations Maintain comprehensive inventory records of all workbooks. Adopt an adequate inventory policy …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… in the third degree, falsifying business records in the first degree and official misconduct. The case is currently …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56X.3 Overview – X. Guide to Vendor/Customer Management
… providing goods or services to New York State must be registered in the Statewide Vendor File. An agency must … a vendor at the time of contract award if the vendor is not already registered in the Statewide Vendor File. … (VMU). Subsection A of this chapter provides the agency with guidance on how to: use the Vendor Add Portal in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overview