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Rockland County – Budget Review (B22-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Sodus – Financial Management and Professional Services (2013M-99)
Town of Sodus Financial Management and Professional Services 2013M99
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… not maintain accurate computerized accounting records and reports. Balance sheet amounts did not agree with general … Recommendations Maintain accurate accounting records and reports. Ensure that bank reconciliations agree with … corrected immediately. File the Town’s annual financial reports within the prescribed statutory period. Perform …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Prattsville – Justice Court (2012M-243)
… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … prepare monthly accountabilities, deposit cash receipts in a timely manner, adequately segregate the court clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… list to properly safeguard Village assets. The recreation center has one cash register that is used by eight employees … involved in the cash receipts process in the recreation center and institute internal controls to ensure proper …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … year 2012. Key Findings The Board did not develop accurate budget estimates for the general fund and did not properly … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Agencies Bulletin No. 1864
… processing. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program or who used Empire Star Public Service awards for certification, license or exam fees are affected. Background Pursuant to Internal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1858
… prior to January 1, 2021 the checks will be reissued. Any checks that remain uncashed as of March 26, 2021 will be … April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksSecurity Over Critical Systems
… assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including … NHT issued its own stand-alone, vendor-hosted website in June 2021 to enhance the user and administrator experience …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… from sale of park land 3,476,488 3,476,488 Net change in fund balances (1,252,956) (570,962) 13,141,377 … $ 9,623,472 $34,893,106 The reconciliation of the net change in fund balances of governmental funds to the change in net assets in the statement of activities is presented in an …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion Through July
… last year, according to the July cash report issued today by State Comptroller Thomas P. DiNapoli. “The shift of … tax receipts of $4 billion for the first four months were down $1.2 billion from a year earlier, a drop of 23.1 … All Funds spending through July totaled $53 billion, down $2.3 billion, or 4.2 percent, from the previous year, …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Liverpool Central School District – Information Technology …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1City of Yonkers – Budget Review (B20-6-6)
… determined that the City’s adopted budget for fiscal year 2020-21 and the related justification documents are in … by as much as $2.3 million based on the 2019-20 fiscal year overtime costs. The City plans to borrow up to $15 … for tax certiorari settlements in the 2020-21 fiscal year. Over the last 10 years, the City’s outstanding debt has …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Town of Bangor – Board Oversight (2012M-193)
… Purpose of Audit The purpose of our audit was to review the internal controls over … The Town is governed by an elected five-member Town Board (Board), which consists of the Town Supervisor and four … Town of Bangor Board Oversight 2012M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and … Town of Ballston Water Fund Financial Operations 2012M258 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds … revenues, expenditures and fund balance available for appropriation. Develop long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Sales tax revenue for local governments in May fell 32.3 percent compared to the same period last … P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 million less than 2019. The sharp decline in revenues was widespread around the state, ranging from a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-may