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Town of Columbus – Budget Development Practices (2012M-225)
… that take actual past revenues and expenditures into account. Key Recommendations Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Tioga – Long-Term Planning (2022M-181)
… capital and financial needs and identify appropriate funding and financing approaches to address them. As a … Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181About this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the financial … information in an easy-to-understand format. The report also presents basic information on trends in State … economic and demographic trends affecting the State. This report fills an information need not met by the traditional, …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportVillage of Delhi – Financial Condition (2013M-110)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The … total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings … surplus funds and have not established formal reserves for future repairs and capital needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not … by a duplicate press-numbered receipt. Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… Board of Directors (Board) and officials established realistic budgets and adequately monitored financial … Key Findings The Board and officials did not establish realistic budgets. Also, the Board did not review periodic … plan. The Board adopted budgets that did not include realistic revenue and expense estimates, which caused funding …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned. … capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … did not adequately monitor the Town’s financial operations to ensure fiscal stability. As a result, the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Deerpark – Budget Review (B6-15-23)
… our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary … Findings Based on the results of our review, we found that revenue and expenditure projections in the proposed budget … tax levy limit. Key Recommendations Identify other revenue sources to replace fund balance or make corresponding …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided adequate oversight over cash … Determine whether the salary and benefits paid to the account clerk clerk were accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale … amount of AUC tax revenue received by local governments to date, grouped by region. Users can also select a region … retailers must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateComptroller DiNapoli Releases Municipal Audits
… reasonable, however, the city did not appropriate any fund balance as a financing source in the 2020 general, water and …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… AI and has to follow the state’s AI Policy. That was the case with NYSOFA, which had an AI system, but did not know … was insufficient information to determine if the example case was in fact AI. However, DOT is piloting three AI …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksDiNapoli Releases East Harlem Economic Snapshot
… Economic growth is strong in East Harlem, according to a report released today by New York … 40 percent. DiNapoli released his Economic Snapshot of East Harlem at the Silberman School of Social Work at Hunter College along with elected and community leaders. "East Harlem has undergone robust economic growth. This growth …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-releases-east-harlem-economic-snapshotOpinion 91-40
… (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or … to compensation for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. … an employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is …
https://www.osc.ny.gov/legal-opinions/opinion-91-40DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… The state has made progress in making high-speed connections … services, according to a report released today by State Comptroller Thomas P. DiNapoli. “Reliable, high-speed … homes into schools and workplaces,” said DiNapoli. “The state has taken significant steps to make broadband available …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandDiNapoli Releases Executive Budget Report
… in monetary settlements last year and this year, with most of these resources allocated either in the last enacted …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportDiNapoli Audit Finds Gaps in NYC School Safety Planning
… Planning requirements for shootings and emergency situations in New York City’s schools need to be … in place to mitigate and respond to any unthinkable emergency threats to our students and teachers. For these … a package of bills in the City Council to create a School Emergency Preparedness Task Force, which will be a critical …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planning