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State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… transparent about a number of budgetary risks raised by my office, a prudent action that more fully reflects the … “Unfortunately, a number of other budgetary risks my office has raised in the past remain in the financial plan … remain well below peers on a share of spending basis. “My office is analyzing the executive budget and will issue a …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not … City of Albany Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to … projections in the proposed budget are reasonable. The City faces potential increased salary costs when one of its …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Silver Creek Central School District – Financial Condition (2015M-321)
… September 15, 2015. Background The Silver Creek Central School District is located in the Towns of Hanover and … Silver Creek Central School District Financial Condition 2015M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not properly plan for the … price lists from vendors when purchasing vehicles on State contract and compare the vendor’s pricing with the State contract list prices. Develop a plan for the use of excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Worcester – Claims Audit (2022M-145)
… report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Town of Erin – Town Clerk and Justice Operations (2016M-315)
… the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … and accurate accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis as required by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315General Brown Central School District – Financial Condition (2014M-216)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-2162023 Annual Cash Basis Report on State Funds
… Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Hewlett Neck – Financial Management (2022M-35)
… a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging between $364,415 in 2017-18 (100 percent of the ensuing year’s budget), and …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Loan Payroll Deductions – Enhanced Reporting
… will list the amount to be deducted from the member’s salary on future payrolls. If the member has more than one … NYSLRS members repay loans through salary deductions Retirement Online notifies employers when …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsAppendix B — Travel References – Travel and Conference Expense Management
… References United States General Services Administration, Domestic Per Diem Rates (includes both federal lodging and … Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal Revenue Service, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references2015 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) American … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results by Fund … (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … Account - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds