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State Comptroller DiNapoli Releases Municipal Audits
… services. Village of Deposit – Disbursements and Real Property Tax Enforcement (Delaware County) The board did … began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains … a cash disbursement policy. City of Yonkers - Fiscal Agent Act Compliance (Westchester County) The city's 2018-19 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… receipts in June were down $1.5 billion or 17.3 percent from the previous year, according to the monthly state cash report released by State Comptroller Thomas P. DiNapoli. “As steps toward an … billion, $5.1 billion higher than the latest projection by DOB. June Cash Report Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearTown of Carroll - Audit Follow Up (2013M-221-F)
… year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fCentereach Fire District – Procurement (2016M-342)
… of the State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Other Bulletin No. 9
… and March 31, 2011, provided the employee otherwise would have been eligible if the employee had been in the lower …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of … and economical manner. Town of Lake Luzerne – Payroll (Warren County) The supervisor did not ensure payroll payments … Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials did not effectively manage the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Contract and Payment Actions in August
… with American Traffic Solutions Inc. for automated work zone speed enforcement as part of a joint procurement with … with American Traffic Solutions Inc. for automated work zone speed enforcement as part of a joint procurement with …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… Grand Larceny in the Second Degree in violation of Penal Law § 155.40(1) and two counts of the class “E” felony charge … of Trade and Competition in violation of General Business Law §§ 340 and 341, also known as New York State’s Donnelly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 unrestricted fund balance exceeded statutory limitations. Key … Develop a plan for the use of excess unrestricted fund balance in the general fund. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mLetchworth Central School District – Financial Management (2013M-332)
… Board of Education. The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 … Although District officials appropriated $300,000 of fund balance in each of the last five fiscal years to reduce … annually, thus negating any benefit the appropriation of fund balance would have in reducing the property tax levy. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Woodbourne Fire District – Board Oversight (2023M-98)
… complete report – pdf] Audit Objective Determine whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The … Determine whether the Woodbourne Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … The information that the Treasurer provided to the Board did not include an estimate of fund balance …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393LaFargeville Central School District – Financial Condition (2016M-216)
… April 30, 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, … LaFargeville Central School District Financial Condition 2016M216 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Statement of Accrued Payments and Leave Credits (RS6221)
To certify a member’s payments and credits at retirement, NYSLRS employers use form RS6221.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6221.pdfDiNapoli: Fiscal Stress Remains Low in Villages
… Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress . DiNapoli’s office evaluated … May 31. For 2014, three villages have been classified as in “significant fiscal stress,” four in “moderate fiscal … Fiscal Stress Monitoring System has identified 22 villages in New York in some level of fiscal stress DiNapolis office …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… York City’s budget is balanced for fiscal year (FY) 2016 and the out-year budget gaps are manageable under current … Control Board. “New York City’s economy is strong today and shows no signs of slowing,” said DiNapoli. “The city … The city projects budget gaps of $1.5 billion in FY 2017 and $1.9 billion in FY 2018, which are smaller than projected …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… are not limited to, increasing necessary reserves, paying off debt, financing one-time expenditures and reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … did not review any fuel usage reports generated daily from the new computerized fuel system and did not …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds REVENUES: Property taxes $51,173,436 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1