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County of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may … over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general fund, ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring … 23, 2014. Background The Hamburg Industrial Development Agency is an independent public benefit corporation whose … in accordance with authorized agreements. Verify that the employment data that businesses report annually is accurate, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCity of Newburgh – Budget Review (B6-14-25)
… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25CUNY Bulletin No. CU-447
… participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion … To pay eligible employees, use the Earn Code HBB and enter the following information into the Time Entry page: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-369
… procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect to … and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay … procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleCity of Newburgh – Budget Review (B6-15-24)
… or unforeseen expenditures. The 2016 proposed budget does not include an allowance for uncollectible taxes. The City faces potential increased salary costs when two expired contracts are settled. The City’s proposed … the potential financial impact of contract settlements when finalizing the 2016 budget. … City of Newburgh Budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Central Square Central School District – Fund Balance (2022M-196)
… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Campbell-Savona Central School District -- Budget Review (B2-14-11)
… Purpose of Audit Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Village of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … The Village of Lyons Falls is located in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393State Comptroller DiNapoli Releases Municipal Audits
… and Monitoring (Tompkins County) While the board evaluated projects prior to their approval, board members should … of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Adopt budgets with realistic estimates for revenues that are based on historical and current information and develop …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55X.7.B Local Customers – X. Guide to Vendor/Customer Management
… Unit only and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. … Unit only and for which a revenue contract reviewed by the Office of the State Comptroller OSC is not required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the … Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Liberty Central School District – Budget Review (B4-14-6)
Liberty Central School District Budget Review B4146
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Otego-Unadilla Central School District – Financial Condition (2013M-84)
… for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138