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Westmoreland Central School District – Financial Condition (2014M-283)
… consistently overestimating expenditures and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund balance totaled almost three times the amount allowed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283North Warren Central School District – Financial Condition Management (2017M-197)
… appropriations, exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key Recommendations Adopt realistic … financing source to fund one-time expenditures and needed reserves or reduce District property taxes. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mTown of Pamelia – Financial Management (2015M-276)
… $1.5 million. Key Findings The Town accumulated excess fund balance primarily because the Board underestimated … percent from 2012 through 2014. The water special district fund has had a deficit unrestricted fund balance for the past three years. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Village of Hilton - Financial Management (2020M-31)
… adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted budgets with …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Wells Central School District – Financial Condition Management (2017M-70)
… whether District officials effectively managed general fund balance for the period July 1, 2013 through November 30, … adopted budgets were unrealistic and included appropriated fund balance not used as planned to fund operations. The budgets overestimated appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70State Comptroller DiNapoli Statement on New York City's November Budget Update
… New York State Comptroller Thomas P. DiNapoli issued the following … set aside additional monies in its Revenue Stabilization Fund in Fiscal Year 2022 when revenues significantly exceeded … and a reduction in funds for 3-K , which the Office of the State Comptroller has noted as potential areas for savings in …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateTravel Advisories
View Travel Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/travel-advisoryOperational Advisories
View Operational Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/operational-advisoryContract Advisories
View Contracts Payable Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/contract-advisoryVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and … consists of five elected members. The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key … has not filed the annual update document with the State Comptroller’s Office for the years 2009, 2010, 2011 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the … year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30. Report the … any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18NYC Budget Benefiting From Strong Tax Collections
… in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … are likely to exceed the city’s forecasts, at least in the near term, and recommends that the city increase its reserves … to fund annual wage increases of 1 percent after current labor agreements end, but the actual cost will be determined …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsState Agencies Bulletin No. 1424
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2015. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1424-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1510
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2016. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1510-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1348
… vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2014. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… of invalid claims and inadequate oversight by the state Office of Alcoholism and Substance Abuse Services … When an affiliate in one state did not have the revenue to fund their share of these costs, the parent organization … The audit can be found online at https://www.osc.state.ny.us/audits/allaudits/093019/17s21.htm … A national drug and …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesSt. Lawrence County – Financial Condition (2013M-46)
… 2012 totaled approximately $204.9 million for the general fund, $19 million for the County road fund, and $3.1 million for the road machinery fund. Key Findings Due to the consistent appropriation of …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations … The Treasurer did not submit an annual financial report to the Board and has not filed an annual financial report … should submit an annual report of financial activity to the Board and should complete and file the delinquent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Alton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded for the period January … monthly back reconciliations, but did not present them to the Board for review. The Board did not complete an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184