Search
City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… The former Comptroller did not properly or transparently account for all non-payroll disbursements. Her failure to … appropriations to pay $1.3 million in expenditures without the Council’s knowledge and approval. Did not seek … practice of charging expenditures to the contingency account and instead account for expenditures in the correct …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163City of Yonkers – Budget Review (B6-16-10)
… for the 2016-17 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 … City of Yonkers Budget Review B61610 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Glen Cove – Budget Review (B7-16-12)
… for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … City of Glen Cove Budget Review B71612 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12City of Lockport - Budget Review (B19-1-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7DiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… MetroPlus, a subsidiary of NYC Health + Hospitals (H+H), offers low-cost to no-cost health insurance coverage to … Comptroller Thomas P. DiNapoli. The financial stability of H+H is impacted by MetroPlus’s membership levels and members use of H+H health services. The amount of MetroPlus spending at H+H …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicComptroller DiNapoli Releases Municipal Audits
… in the contracts between the town and his machining company. In addition, the supervisor did not properly … disbursement process. Auditors also determined that the clerk collects, deposits, reconciles and reports all aspects … officers and employees totaling $145,671 or certain health insurance benefits provided by the town. Finger Lakes …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Continue to Exceed Projections
… the Enacted Budget Financial Plan forecast by $4.8 billion from April through June, the first three months of the 2021-22 State Fiscal Year, according to the monthly State Cash Report released today by New York … Comptroller Thomas P. DiNapoli. “The state is rebounding from the economic impacts of the COVID-19 pandemic,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsCUNY Bulletin No. CU-495
… Vacation Exchange payment. Affected Employees Employees in the City University of New York (CUNY) Executive … 12.2 of the Terms and Conditions of Employment for Staff in the Executive Compensation Plan allows ECP staff members … on the ECP staff member’s rate of pay on 10/01/14. In addition, a memorandum dated 05/02/14 from Vice Chancellor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-495-2014-executive-compensation-plan-ecp-vacation-exchangeState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property Development Corporation, Village of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal … P DiNapoli today announced his office completed audits of Franklin Square and Munson Fire District Greater Syracuse …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… investments, it finished the year above our assumed rate of return,” DiNapoli said. “Still, the turmoil in the … alternatives (5.48%). The Fund’s long-term expected rate of return is 5.9%. The timing of the Fund’s annual … operational transparency.” Links Fund’s historic value and rate of return in prior years Third quarter results Return …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Lockport , Town of Ontario , Town of Preston and Town of Thompson . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… audit. State Education Department (SED): Oversight of Smart Schools Bond Act Funds (2019-S-13) It takes SED nearly … to approve school district projects funded through the Smart Schools Bond Act, leading to project delays and … While SED has taken steps to review school districts’ Smart School spending plans, it has not done enough to ensure …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 860
… hours banked under this program are accrued at the rate of 1.5 hours for each hour over 40 worked in a workweek. … page. Payment will be made at the employee’s straight time rate. OSC Actions OSC has modified existing CSEA Time Entry …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/860-processing-over-40-compensatory-time-ii-lump-sum-overtime-payments-uponState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Keene – Records and Reports (2024M-27)
… reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27County of Rockland – Budget Review (B6-16-19)
… The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and implement a …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Previous audits demonstrated signs of fiscal stress in several areas and determined that the City’s accounting records were in poor condition, which the certified public accounting …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238