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Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls … population of approximately 1,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations … duties were not properly segregated, since the Town’s accountant was responsible for processing payrolls, creating …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for … the Board authorized a claim for prepayment of materials to be received in the following year. Key Recommendations … supporting documentation … The purpose of our audit was to review the Highway Departments purchasing practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Greece Central School District – Procurement of Professional Services (2024M-129)
… report – pdf] Audit Objective Determine whether the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mBid Request 25P-02BR – Box.com Enterprise Plus Licenses
… Office of the State Comptroller (“OSC”) is seeking Bids for the purchase of Box.com Enterprise Plus Licenses as … other information as it becomes available, is available for download through the following links: Bid Request … … The Office of the State Comptroller OSC is seeking Bids for the purchase of Boxcom Enterprise Plus Licenses as …
https://www.osc.ny.gov/procurement/bid-request-25p-02brOpinion 93-32
Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law article 18 800 et seq
https://www.osc.ny.gov/legal-opinions/opinion-93-32DiNapoli: State's Cash Position is Strong
… State tax collections through the first five months of the state fiscal year were $26.9 billion, $119.3 million … more than $3 billion, and more is on the way. The level of tax receipts is important for purposes of ongoing budget balance, and we are seeing positive numbers …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli Releases October State Cash Report
… Year-to-date state tax collections of $38.4 billion were $14.4 million lower than projected in … billion compared to the previous year, primarily because of settlement revenues. Tax collections through the first … or $234.4 million, from a year earlier, mostly because of lower personal income tax (PIT) collections in April. …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportCourse Offerings (Follow-Up)
… degree-seeking students who enrolled in 2018 (the most recent entering class with published four-year graduation …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Comptroller DiNapoli Releases Municipal & School Audits
… golf course settlement reports reviewed were inaccurate. Town of Evans – Employee Benefits (Erie County) The town’s leave records and separation payments were generally … were inaccurate or unsupported and that the former town supervisor received four unsupported opt-out payments …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases December State Cash Report
… year with higher than expected revenue and spending coming in below expectations,” said DiNapoli. “However, with the … realistic and prepared for potential economic challenges in the coming year.” Tax collections in December totaled $8.1 billion, $162.5 million or 2 percent …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-releases-december-state-cash-reportHazard Mitigation and Coordination (Follow-Up)
… New York City Emergency Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and scales of emergencies, including … plans that provide guidance to agencies on how to prepare for, conduct, and assess emergencies. In addition, Continuity …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followNY Received More From Washington Than It Sent Due to Federal Relief
… taxes and benefited from $383 billion in federal spending. For every tax dollar paid to Washington, the state received … “The response to the dire economic conditions brought on by the pandemic boosted federal aid for New York and all … except for excise taxes, where New York ranks last. On a per capita basis, individual income taxes represent the …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefCapital Program Revenue and Expenses (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and … Racetrack, Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York City Casino (Resorts) opened … expenses, operational support, and enhanced purses. In 2012, a temporary, State-controlled Reorganization Board …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15City of Yonkers – Budget Review (B19-6-6)
… costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2019-20 fiscal year. The … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. Key Recommendations Replace …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … the District. Mr. Gauger formally disclosed his interest in writing and abstained from voting on matters involving the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… of necessary supplies, materials or services. Pay for food and refreshments. In addition to the documentation the … to maintain the same documentation as outlined above for food and refreshments. Pay for Notary Public fees. Pay for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesOpinion 88-55
Whether a village has authority to audit or require the audit of the books and records of the incorporated fire company which constitutes the village fire department
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Comptroller DiNapoli Releases Municipal Audits
… Fire Company, Inc. – Apparent Misappropriation of Funds (Steuben County) After a referral from Steuben County … equipment should be replaced and whether to accumulate funds for replacement in reserves or take advantage of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsControls Over Capital Improvements at City-Owned Homeless Shelters
… of Social Services, is the primary agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-shelters