Search
City of Amsterdam – Budget Review (B24-5-5)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Brookhaven Fire District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Brookhaven Fire District Fair Haven Volunteer Fire …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… Objectives To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block … To determine whether Homes and Community Renewal has established and maintains adequate …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingMerrick Union Free School District – Financial Condition (2016M-240)
… through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $142.8 … $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS … Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain both expenditure … For State agencies that do not use the Billing module in SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesTown of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Gorham – Budgeting (2023M-181)
… as of December 31, 2022. Budget transfers were made at year end, rather than as necessary throughout the fiscal year, resulting in appropriation accounts being over …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181DiNapoli Releases State Cash Report
… Tax revenues of $8.1 billion in June were stronger than expected, and collections for the … fiscal year were $748.5 million higher than projections in the Enacted Budget Financial Plan, according to the … higher than projected. “Tax collections were robust in the first quarter of the fiscal year, exceeding …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportDiNapoli Releases Review of First Quarter State Revenue Collections
… of the Budget (DOB) projections, largely reflecting growth in business tax collections and increased personal income tax (PIT) receipts in June, according to a report on state finances issued today … to improve after April’s decline, and the state is now in a relatively strong cash position,”DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsComptroller DiNapoli Releases November Cash Report
… Personal income tax receipts through Nov. 30 were $29 billion, representing an increase of $3.8 billion or 15.1 …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… lapse on June 30th. Generally when a lapse date falls on a weekend, the appropriation lapsing date will be … as their own Business Unit “Unused/Open Appropriation” or “Voucher Pending” reports. It is the responsibility of … remain unpaid. Vouchers which cannot be approved run the risk of losing the use of the lapsing appropriation if OSC is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… DiNapoli today released an audit that found New York State Homes and Community Renewal’s (HCR) lax oversight of the … been a vital resource for seniors across our state whose homes may be at risk if they can’t make urgent repairs,” DiNapoli said. “Homes and Community Renewal can, and must, do more to meet …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersState Comptroller DiNapoli Releases Municipal & School Audits
… 2022 were not completed and were already between 1,220 and 124 days late. AUDs were filed as many as 1,257 days late. …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 (97%) in …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… New York State Comptroller Thomas P. DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New York State Common Retirement Fund's (Fund) low … New York State Comptroller Thomas P DiNapoli today at the Investor Summit on Climate Risk at the United Nations …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionDiNapoli Releases October State Cash Report
… will be closely watching tax collections from the upcoming holiday shopping season and the level of bonuses paid in the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportState Agencies Bulletin No. 2115
… or a budget extender bill to provide for the continuing operation of State government. Therefore, OSC may be unable … or a budget extender bill to provide for the continuing operation of State government. OSC will provide updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2115-paycheck-distribution-april-6-2023-institution-cycle-paychecksDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… Tax collections of $49 billion in February were $216 million above the states …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatile