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Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background … members governs the Town. The Town's budgeted expenditures for the 2012 fiscal year were approximately $823,000 for the general fund, $1.1 million for the highway fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Signal Maintenance, Inspections, and Testing
To determine if the Metropolitan Transportation Authoritys New York City Transit performed signal maintenance inspections and testing in compliance with
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingTown of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… the Town’s internal controls over water and sewer charges for the period January 1, 2014 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.9 million. Key Findings The … billing all parcels in the Westport Water District for operation and maintenance charges. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … also still paid 100 percent). The plan was approved by CMS and enacted as New York State Social Services Law § …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsEnacted Budget Report State Fiscal Year 2023-24
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2023-24 is projected to total $223.9 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2023-24.pdfEnacted Budget Report State Fiscal Year 2024-25
Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdfInvesting and Protecting Public Funds
This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca
https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdfState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending growth … process the state budget includes increased spending and policy changes on issues of importance to New Yorkers …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli Report Highlights Where New Yorkers Work
… has changed in significant ways since 2000 with the health care and social assistance industries increasing their share … and financial activities shrank. Employment in health care and social assistance had the greatest increase in jobs … 2023, seven of the 15 industry sectors, including health care, had employment above 2019 levels; the remainder, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, … 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population … City of Glen Cove Financial Condition Claims Processing and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Services maintains a main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mState Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … adopted a fixed asset policy that requires the district business office maintain an inventory of fixed assets and … cannot be sure that district assets are protected against loss or unauthorized use. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… 1, 2016 through May 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, … is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled … Bridgehampton Fire District Length of Service Award Program and Purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … errors occurred and the potential for inappropriate use of town fuel to occur and go undetected was significant. Town of … inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… Sales tax revenue for local governments in New York state dropped 27.1 percent in … openings in different regions.” The drop in statewide local collections would likely have been worse if not for … Taxation and Finance shows the expanded collections gave local governments a substantial boost in revenue in the March …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… and Regulatory Oversight Reimbursement Collections ( 2019-S-8 ). About the Program The Gaming Commission (Commission) … three types of casinos in the State: commercial, video lottery terminal (VLT), and Class III tribe/nation … in the initial audit report. Of the initial report’s four audit recommendations, two were partially implemented …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followUse of Federal Funding for Election Technology and Security (Follow-Up)
… Objective To determine the extent of implementation of the one … administering and enforcing election laws in the State. To fulfill these responsibilities, the BOE offers assistance to the 57 County Boards of Elections and the New York City … To determine the extent of implementation of the one …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followCUNY Bulletin No. CU-356
… Affected Employees Employees in Bargaining Units T8, AJ and GA who are doctoral students represented by the Professional Staff Congress and enrolled as a matriculated doctoral student in a CUNY graduate program, and simultaneously employed in one of the following titles: Graduate Assistant A, B or C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… many people bought tickets or attended all fund-raising events. Key Recommendations Require that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over