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Lewis County – County Bridge Maintenance (S9-13-3)
… Key Findings The County does not have a written plan for bridge maintenance and repairs. Despite this shortcoming, the County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and replacements during the … Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … a policy or plan for accumulating and using reserves funds to ensure that the amounts are necessary, reasonable and in … and the budgets were not revised during this period to provide for the year-end increases made to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… officials reported a restricted cash balance of $0 on its financial statements. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Background The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board of Education (Board) which comprises … not control all aspects of payroll transactions. If it is not feasible to adequately segregate the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… our audit was to review the School’s procurement processes and internal controls over information technology for the … million. Key Findings We reviewed four building leases and 12 service contracts entered into by the School and found that the School entered into the leases without any …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Wilson –Purchasing (2014M-077)
… more than $3 million. Key Findings The Board adopted a procurement policy that requires Town officials to solicit … depending on the amount of the purchase or public works contract. However, the Board does not review the procurement … not ensure that Town officials obtained the appropriate number of verbal or written quotes for purchases, or verify …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077City of Yonkers – Budget Review (B20-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … fund balance, one-time State funding and sale of property, to balance its budget. Firefighting overtime costs could … on the 2019-20 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Java – Water Accountability (2013M-338)
… 2012 through October 17, 2013. Background The Town of Java is located in Wyoming County and has a population of 2,057. The Town is governed by an elected Town Board comprised of the Town … meters. Conversely, if the unaccounted-for water is due to leaks rather than malfunctioning meters, the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about … Town paid $45,000 to a law firm of which the Town Attorney is a shareholder. The Town Attorney may have a prohibited … of Commerce that outline the services or benefits the Town is to receive for the payments it makes to or on behalf of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129DiNapoli: Despite Progress, Pay Gap for Women Persists
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… County at 10.4%. Several other counties experienced near double-digit growth, including Yates (9.9%), Broome …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli: Local Sales Tax Collections Up 7% in First Quarter
… Local government sales tax collections in New York state totaled $5.5 billion in the first quarter of 2023, an … period last year, according to a report released today by State Comptroller Thomas P. DiNapoli. “Sales tax collections … Local government sales tax collections in New York state totaled $55 billion in the first quarter of …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-7-percent-first-quarterDiNapoli: State Pension Fund Releases Annual Investment Return
… assured their pensions are secure,” DiNapoli said. “There is no doubt that challenges lie ahead, with concerns over a … interest rate increases, but the state pension fund is well positioned to weather these storms.” The Fund's value … (6.33%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is tied to the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… detailed in the advertisement posted in the NYS Contract Reporter, CR #2089311) pursuant to its discretionary … this opportunity have been posted to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2089311). All … detailed in the advertisement posted in the NYS Contract Reporter CR 2089311 …
https://www.osc.ny.gov/procurement/c001148GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A nonexchange … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsCapital – 2021 Financial Condition Report
… assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not … Has Increased Over the Past Five Years* From SFY 2016-17 to SFY 2020-21, capital spending increased by $2.2 billion … share of total capital spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalSUNY Bulletin No. SU-109
… Purpose To notify agencies of new Earnings Codes CAR (SUNY Automobile Allowance) and ACR (Adjust SUNY Auto … payments must be reported using the Earnings Code CAR on the Additional Pay page. The annual CAR amount must be on the Position page before submission for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-sunyDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… suppliers in Bangladesh and should explain what steps it is taking to ensure human rights are upheld there and throughout its supply chain. Safety in the workplace is not just a human right; it is necessary to good business management and integral to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operations