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Conservation Fund – Sources and Uses of Funds
… Purpose To determine whether Conservation Fund (Fund) revenues are accounted for properly and whether … Fund ( 2008-S-121) … To determine whether Conservation Fund Fund revenues are accounted for properly and whether …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsComptroller DiNapoli Releases School Audits
… completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant … (Saratoga County) District officials properly accounted for employee leave accruals and made accurate separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1City of Lockport - Budget Review (B19-1-7)
… if they retire in 2020. The proposed budget includes a tax levy of $13,044,260 which is the maximum levy that the … impose without the Common Council needing to override the tax levy limit. Key Recommendations City officials should … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7DiNapoli: State Tax Collections Continue to Exceed Projections
… three months of the 2021-22 State Fiscal Year, according to the monthly State Cash Report released today by New York State Comptroller … Financial Plan Report, State Fiscal Year 2021-22 Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsComptroller DiNapoli Releases Municipal Audits
… Town of Andes – Conflict of Interest and Cash Receipts and Disbursements (Delaware … did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the … 97 exemptions (38 percent), valued at approximately $2.4 million in assessed value, lacked one or more pieces of …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… without the Council’s knowledge and approval. Did not seek reimbursement for approximately $7,579 out of $30,754 in …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163State Comptroller DiNapoli Releases Audits
… Development (2019-F-50) (Follow-Up) An audit issued in September 2018 found that New York City’s rules were limited in scope and did not encourage Linden Plaza officials to make … at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were subject to competitive …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Capital Planning
… Purpose To determine whether the Niagara Frontier Transportation Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and whether its capital plans …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCity of Glen Cove – Budget Review (B7-16-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12City of Yonkers – Budget Review (B6-16-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … District has three unsettled union contracts that expired in June 2014 but has not budgeted for additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … seek competition or obtain the required number of quotes when purchasing goods and services. In addition, district …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1455
To inform agencies of the updated IRS tax withholding requirements for 2016 and other related topics
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Chautauqua Utility District – Banking (2017M-121)
… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental collections were adequately … pool were not adequately accounted for or remitted timely to the Clerk-Treasurer. Collections were not properly … at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Angelica – Justice Court Operations (2018M-11)
… The purpose of our audit was to determine whether the Town Justice collected, recorded, deposited, disbursed and … Justice did not follow up on pending tickets listed in the New York State Department of Motor Vehicle database. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Schalmont Central School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… verifying pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key … of Weights and Measures did not conduct inspections of all potentially eligible businesses in the County. Key … tax and related exemptions. Maintain records documenting all inspections conducted for pricing and scanner accuracy …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Financial Data: What is the general schedule/cycle of data availability?
… There is a lag between the end of a locality’s fiscal year and when that locality’s … local governments – county, cities, towns, and villages – are required to submit annual financial reports to OSC within … filed (in preliminary form) and reviewed. … Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availability