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City of Troy – Budget Review (B17-5-13)
… million for refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. … to adopting the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with accurate … to complete its audits for the last two years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
Caledonia Fire Department Internal Controls Over Financial Operations 2013M356
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… approved by the Administrative Board are properly paid, or that the Administrative Board is presented with and … the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialDiNapoli Releases January State Cash Report
… billion through the first 10 months of the fiscal year, or $1.1 billion below initial projections and $628.5 million … tax collections of $63.3 billion were $4.4 billion, or 7.5 percent, over last year for the same period. Tax …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any … While the Treasurer maintained a file that contained the bank statements, vendor invoices and copies of disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… activities. The Board has not adopted a code of ethics or procurement and investment policies as required by General … GML. As of December 31, 2012, the District had $585,045 (or 99 percent of the District’s total cash on hand) in cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… managing credit card debt. "While a good credit record is seen as an element of strong financial health, bad credit … bills on time and checking your interest rates will go a long way toward managing your credit." In 2017, there were … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtDiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… decrease from 18.2 percent of payroll to 15.5 percent, or about 15 percent. While the average contribution rate for … decrease from 24.7 percent of payroll to 24.3 percent, or about 2 percent. "For the third year in a row, there will …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 1, 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … management and recordkeeping of the activity fund or for closing inactive clubs. The District has an internal auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomFacility Structure, Safety, and Health Code Waivers
… of the waivers that were granted to the hospitals and clinics it oversees. Key Recommendations Establish and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversDiNapoli Releases Fiscal Stress Scores for 17 Cities
… State Comptroller Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … In September, DiNapoli will release the updated fiscal scores for all counties, towns and the majority of cities in …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli: Tax Cap Set at 2% in 2023
… are receiving their final round of federal funding under the American Rescue Plan Act, they are facing economic … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The tax cap …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… of cash assets of the funds within the State’s General Checking Account (GCA) for the purposes of short-term … to be made based on the assets and liquidity needs of the checking account as a whole, rather than the needs of its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipAdequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) has had … when warranted, during the course of their fiscal year. To assess whether local officials adequately considered … cities, towns and villages across the State. The Town of Riverhead (Town) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… governments included in our review. The City is located in Ontario County. Key Finding Our review found that officials …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… have seen more significant impacts due to reductions and/or increases to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some services and temporarily or permanently …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … of the former Treasurer’s financial records for the fiscal years ended February 28, 2011 and February 28, 2012. The …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial