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XII.8.H Voucher Mass Approval – XII. Expenditures
… of State Expenditures’ Internal Control Certification by email at [email protected] to request voucher … above, the agency head or finance officer must send an email to [email protected] . The agency must include the following information in the email: The type and the annual volume and dollar amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… the city’s combined income and corporate tax rates to the highest rates in the country, would widen the budget gaps. “Despite historic …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetSelected M/WBE Purchases by Various Facilities
… To what extent should brokers be required to add value to a transaction and how could that value be …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesCity of Long Beach – Budget Review (B7-16-9)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Caton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Saratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Saratoga County covers an area of … the general fund’s financial position and the fund used to account for the operations of Maplewood Manor (the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Yonkers – Budget Review (B23-6-6)
… such as fund balance, in the 2024-25 budget. Develop a plan to address potential significant revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Review the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… such as fund balance, in the 2023-24 budget. Develop a plan to address potential parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of using debt. Implement …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … there may have been transactions that were not accounted for and additional moneys missing. We were unable to … instead of the days when the collections were batched for deposit. Record deposits made in the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Parma – Financial Management and Information Technology (2012M-96)
… of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … nonexistent fund balance in the highway fund budget for three of the last five fiscal years, all the while …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes … more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused by substantial …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Comptroller DiNapoli Releases Municipal Audits
… the board did not have adequate procedures for auditing claims. Consequently, the board did not audit and approve claims in accordance with town law for 20 of the 100 check … for contingencies, which provides limited flexibility to address revenue shortfalls or unforeseen expenditures. The …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related justification … Replace nonrecurring revenue, such as fund balance, in the 2026-27 budget. Pay tax certiorari claims from annual …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… Retirement Fund, released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk … Retirement Fund released the following statement today in support of US Senator Elizabeth Warrens Climate Risk …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDiNapoli Releases Municipal Audits
… such as establishing a comptroller position responsible for auditing claims or retaining the legislature’s claims … budgeted revenues and expenditures with operating results for 2013 through 2017 and found that expenditure estimates … (Monroe County) The town granted a total of 1,479 non-NYS STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits