Search
City of Glen Cove -- Budget Review (B17-7-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget review issued in October 2016. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B17712 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12City of Lockport -- Budget Review (B7-1-14)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … did not provide cash flow estimates for 2018, which would have allowed the City to determine if unrestricted fund … of the City’s collective bargaining agreements (CBAs) have expired and 39 City employees are retirement eligible …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … December 31, 2011. Key Findings Town officials did not have written procedures for reconciling the water processed … offered by other electricity suppliers. The Town could have saved as much as $4,035 had it contracted with the same …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … the Office of State Comptroller. Also, library officials have not established procedures to effectively record and … written proposals for audit services. The city does not have an audit committee to oversee and evaluate the CPA …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Departmental Cash Receipts (2015M-21) County officials have ensured cash receipts are properly collected, recorded and deposited. Department officials have implemented effective controls including issuing …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Town of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and internal … for 2012. Key Findings The Board and Town officials have not developed long-term financial plans, policies, or … individuals as independent contractors, who likely should have been treated and compensated as employees. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… seen since the Global Financial Crisis of 2009, according to State Comptroller Thomas P. DiNapoli’s report on the State … In addition to being the largest areas of spending, they have also grown the fastest. Between SFY 2016 and SFY 2026, … changes to eligibility for safety net programs, which will have major impacts on the Financial Plan and on New Yorkers, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Sullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the … and may be forcibly closed. Although County officials have obtained cost estimates to build a new jail, efforts have stalled multiple times. The delay in building a new jail …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … card usage and disbursements. However, the board does not have any policies or procedures for cash receipts. As a … Schuyler County – Treasurer’s Office County treasurers have not established any written procedures for the office’s …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… may freely enter information without restriction (free form fields). Unlike restricted fields, free form fields may not have appropriate security settings to … and provide the control document number (e.g., voucher number), a description of the confidential …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. DiNapoli. Annual property tax levy increases have slowed significantly since 2005 and dipped below 2 … on tax increases," DiNapoli said. "Overall, municipalities have generally held property tax levy growth to below 2 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… purchased school equipment and furnishings from a limited group of four vendors that were affiliated with one another. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… County’s enterprise health fund and enterprise refuse and garbage fund were not self-sufficient and, therefore, … fund, enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177State Authority Contracts on Open Book NY
… 2009 , the Comptroller is authorized , at his discretion, to review and approve certain State authority contracts that … Contracts The Comptroller believes that taxpayers have a right to information about all State authority … are eligible for OSC review and approval – even those that have not been designated for prior approval. To that end, by …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases School Audits
… his office completed audits of the Canaseraga Central School District , Hoosic Valley Central School District , New Paltz Central School District and the Washingtonville Central School … his office completed audits of the Canaseraga Central School District Hoosic Valley Central School District New …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town … spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … monthly financial reports. In addition, the board did not have adequate procedures for auditing claims. Consequently, … County – Budget Review (B6-16-19) The county does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Reporting Member Contributions – Enhanced Reporting
… on each employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS … 414(h) contributions. (Note: ERS members in Tiers 3 and 4 have reached their cessation date and no longer make … prior to October 1, 2013 and is not retroactive.) If you have questions about reporting contributions, use our help …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over select … of $155 million. Key Findings County officials have not established policies and procedures to monitor the … detailed activity reports. County officials did not have sufficient information to address delinquent balances …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68