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State Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… the heightened uncertainty in the economy and the prospect of even more unfavorable federal policy changes. It will be … rely on. “My office will release a more detailed analysis of the Executive Budget in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls … Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Board of Trustees, is located in Rockland County and has approximately 11,000 residents. The Village’s … structurally balanced budgets that are based on reasonable and historical data. Monitor operations throughout the year and make necessary adjustments to ensure that deficits do not …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… - pdf ] | [ read complete 2016 report - pdf ] Purpose of Audit The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the … The purpose of our review was to assess the Districts progress as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fRocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Village of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099State Police Bulletin No. SP-235
… of New York State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers). Affected Employees: … of New York State Inc University Police Encon Police Park Police and Forest Rangers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseState Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees … 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesTown of Webb – Audit Follow-Up (2018M-188-F)
… - pdf ] | [ read complete 2018 report - pdf ] Purpose of Audit The purpose of our review was to assess the Town of Webb’s (Town) progress, as of February 2022, in … The purpose of our review was to assess the Towns progress as of February 2022 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fTown of Pawling – Procurement (2021M-17)
… providers paid $342,770 of the 10 professional services tested. Competitively bid for sanitation services totaling …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… complete report - pdf ] Audit Objective Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately … expenses were reasonable. Key Findings We found that the Board ensured the claims we reviewed were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedState Police Bulletin No. SP-218
… Code Description Amount 07 469 PBA, NYSP 07 Dues $47.22 17 205 PBA, NYSP 17-18 Dues $54.18 Agency Actions Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Department’s (SED’s) maximum allowable rate during four of the past five school years. As a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationDiNapoli Releases City of Troy Budget Review
… resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewState Comptroller DiNapoli Releases City of Newburgh Budget Review
… York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – … York State Comptroller Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Once the value of the general fixed asset has been determined, a consistent means of maintaining records should be applied. The following … Acquisition date Date last inspected Name and address of vendor Condition Short description of asset Purchase … Once the value of the general fixed asset has been determined a consistent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsVillage of Hagaman – Claims Auditing (2022M-11)
… and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Town of Jasper – Financial Management (2015M-150)
… 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a population of approximately 1,400, is located in Steuben … major operating funds are experiencing fiscal stress as a result. Interfund advances from the general fund to the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mSalem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105