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New York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetTown of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the … the accounting records accurately reflect all financial activity including accurate beginning balance sheet account … Develop and implement procedures to identify and record the appropriate amount of fund balance for each fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Rockland County – Budget Review (B21-6-12)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … general fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Travel Advisory No. 17
… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State … agency or another agency provides meals without charge to the employee, that fact including the name of the … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesSteuben County – County Bridge Maintenance (S9-13-1)
… million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsRome City School District – Multiyear Planning (2021M-144)
… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring operational expenses, resulting in a projected …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed. Key … appropriate oversight and management of budgets and fund balance or ensure annual audits were completed. More …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… of the Rail Yards. The property was acquired based on a $6 million to $20 million development plan, without an … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and … findings in our report. Appendix B includes our comments on certain issues raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of New Albion – Justice Court Operations (2014M-161)
… 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Crown Point Fire District – Board Oversight (2024M-29)
… are properly filed. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Village of Cato – Water Financial Operations (2023M-145)
… [read complete report – pdf] Audit Objective Determine whether the Village … capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Harborfields Central School District – Information Technology Asset Management (2024M-9)
… are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and determined that: 13 IT assets, including laptops and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userFiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal Stress Monitoring System …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsLewis County – Purchase Cards (2024M-41)
… is required by the County’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … funds at unnecessary risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) … District’s response. … Determine whether the Wantagh Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessState Agencies Bulletin No. 300
… Purpose To advise agencies of changes in withholding allowances and … Security Tax. Affected Employees All employees. Effective Date(s) New rates will be reflected in the Administration … The value of a withholding allowance has been increased to $57.69 weekly, $115.38 biweekly, $250.00 monthly and $3000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/300-changes-federal-income-tax-withholding-tables-earned-income-tax-credits