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Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … appropriations, it appeared that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Campbell-Savona Central School District – Financial Condition (2015M-42)
CampbellSavona Central School District Financial Condition 2015M42
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Milford – Financial Condition (2013M-355)
… operational and capital needs. Key Recommendations Do not rely on one-time revenue sources such as appropriated …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… growing housing costs and federal pandemic aid coming to an end. “The city needs federal funding and policy changes to help manage asylum seeker costs. At the same time, the city must work with the state to bring rising housing costs under control, and I commend …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressState Comptroller DiNapoli Releases Audits
… City Department of Small Business Services (SBS) is tasked with helping businesses throughout New York City start, … across the business life cycle. Auditors found that SBS needs to improve monitoring of businesses’ continued … identified in the initial audit report; however, more work needs to be done. Of the initial report’s four …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an … miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit … enter the Payment ID, Accounting Date, and Amount. The ‘Journal Directly’ box must be checked or else SFS will create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… not: Adequately plan for long-term capital and financial needs totaling $5.6 million which may impair the District’s … through 2022 did not consistently compare expenditures with the correct fiscal year’s budgeted appropriations. … annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Westerlo – Selected Financial Activities (2013M-323)
… action to align estimated revenues in the adopted budgets with actual rate schedules. This resulted in an accumulated … The Board continued its inaccurate budgeting practices with the 2014 budget, which makes it unlikely that the water … the water district fund’s long-term operating and capital needs. Prepare monthly bank reconciliations and analyses of …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s maximum allowed incomes and pay a modest … Some residents of MitchellLama apartments in New York City make far more than the programs maximum …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… improving revenues. State Operating spending is projected to grow by 7.9%, which is above the rate of inflation. I’m … the next three fiscal years, even as the Governor proposes to extend the personal income tax surcharge on high earners. “The state needs to be prepared to assess any actions taken by the new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetOnline and Computer-Aided Training – Travel and Conference Expense Management
… may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., webinars and tutorials) and other … the training needs and requirements of their staff. Using online training methods can be a convenient and economical … Using online training methods can be a convenient and economical …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingBovina Fire District – Fund Balance (2015M-138)
… Purpose of Audit The purpose of our audit was to determine if District officials properly managed the … for capital purposes or use the balance of funds on hand to reduce future tax levies. Develop a written long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Conesville – Long-Term Planning (2016M-314)
… are available to finance future capital equipment needs. Key Recommendations Develop long-term financial and …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Wright – Financial Operations (2014M-277)
… prior years’ actual results and current and future known needs. Adopt a formal procurement policy and monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… Purpose To determine whether the Shorefront Mental Health Board (Shorefront) complied with the prevailing … its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the period from … To determine whether the Shorefront Mental Health Board Shorefront complied with the prevailing …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawState Comptroller DiNapoli Releases Audits
… Services (OGS): Service-Disabled Veteran-Owned Business Program Implementation (2017-F-28) (Follow-up) An initial … carrying out its responsibilities to implement the program. However, the agency had not yet developed a written, … expected preventive maintenance visits for closed circuit TV cameras and their affiliated monitors were not done. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in … its 2025-2029 capital plan because they may affect the needs and timing of projects in that plan. “While funding for … understated, until the capital funding issue is dealt with. “There is a lot at stake for riders and toll payers. …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… $189,933 for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial … and general ledger cash accounts and provide the Board with monthly reports showing budget-to-actual activity to … to review payroll reports and confirm that they agree with the time sheet records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations