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City of Ogdensburg – Budget Review (B3-16-20)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … borrowing $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing for operating …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and Notes to … Codification Section 2400, which requires that a budgetary comparison be included in the financial statements for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… for her actions. My office will continue to protect the pension system from fraud.” Brady was working as a state … she submitted a request to NYSLRS for a loan against her pension in the amount of $4,055. After she received the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether … The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a population of … requirements and being compensated by salary through payroll with appropriate deductions. Anyone performing these …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored … January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118East Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Comptroller DiNapoli Releases Municipal Audits
… (Cayuga County) The board did not effectively manage fund balance and reserve levels, establish multiyear plans or … policy, which resulted in the unrestricted general fund balance to increase to an excessive level. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … did not adequately monitor their sponsored projects to ensure that they achieved, or made reasonable progress … Establish and adopt policies and procedures critical to project evaluation criteria on which to base project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: State Tax Revenues Down $3 Billion Through July
… “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty created by the … Year 2020-21 Enacted State Budget. July Cash Report Find out how your government money is spent at Open Book New York … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… – Financial Condition Management (Essex County and Warren County) District officials overestimated …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0College of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesState Agencies Bulletin No. 1814
… maximum salary contribution limit for Tier 6 members of PFRS (7W), and ERS (7Y). Background On March 16, 2012, the … Affected Employees Employees who are Tier 6 members of PFRS or ERS are affected. Effective Date(s) Effective as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkSelected Aspects of Discretionary Spending
… Transportation Authority (Authority) was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation and related services within the greater … policies and procedures to determine if they adequately address potentially questionable discretionary spending. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 278
… events of September 11, 2001 Affected Employees Employees in Executive Agencies who are working overtime due to events … 11, 2001. The primary means of tracking expenditures in PAYSR is the Position Pool. Should agencies wish to track … Earns codes, they should report overtime using these codes in the needed instances. If the agency does not choose to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… 31, 2024. The Fund closed the year with an estimated value of $267.7 billion. “Strong performances across asset classes helped drive the state pension fund’s investment returns higher over the past year, … The Fund's value reflects retirement and death benefits of $16.07 billion paid out during the fiscal year. Employer …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24