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State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … capital plans specifying the town"s objectives and goals for using accumulated funds. General fund balance totaled … County) Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0City of Newburgh -- Budget Review (B18-6-12)
… Adjust the retirement appropriation to reflect actual pension costs. Add $841,622 to the proposed general …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Troy – Budget Review (B5-14-23)
… money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2015 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… opportunities, health, general prosperity, and economic welfare of the people of the State. The Allegany County … Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Suffolk County) The board cannot be assured that it is reviewing and approving all district claims prior to …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B5-15-22)
… the proposed budget. The City’s proposed budget is not in compliance with the tax levy limit and City officials have …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… and issue guidance for school districts to follow when performing health and safety inspections of UPK …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsOversight of Building Construction Site Safety (Follow-Up)
… the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … 1, 2022, was to determine whether DOB adequately monitors NYC building construction sites to ensure compliance with … history are data sets that could be used to help identify high-risk construction sites. Further, DOB had inadequate …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDefinitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … in a system for the fiscal year. Employer’s Average Rate Each employer has their own specific average rate. It is …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases Municipal Audits
… anticipation note. The proposed budget complies with the property tax levy limit. Walworth-Seely Public Library – … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… (TOV) total unreserved fund balance decreased from a surplus of $2.5 million at the end of fiscal year 2007 to a … (SWDD) unreserved fund balance went from a $2.6 million surplus at the beginning of 2010 to $7.9 million deficit at … $10.3 million at the end of 2012. Collectively, these four funds reported net operating deficits of $24.2 million …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes … the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish … plans; and Evaluate financial performance against plans. In the establish control phase, the SFS records the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of the Town … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … not audit, or cause to be audited, the annual financial report or supporting records of the Clerk-Treasurer. The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… confidence in the institutions that exist to serve them. My thanks to Tioga County District Attorney Kirk Martin and … Police Superintendent Steven James for partnering with my office to ensure that justice was served in this case.” …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsFinancial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial condition and … (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred racetracks: Aqueduct …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesProtection of Child Performers (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Protection of Child Performers 2016S70
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followFood Metrics Implementation (Follow-Up)
… to the Governor and the Legislature by December 1 of each year detailing these purchases. The report should include … sources of food products purchased by agencies during the year. Since the Law was implemented, OGS has issued reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4