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Enacted Budget Report State Fiscal Year 2024-25

Based upon the most recent Financial Plan released in conjunction with 30-Day Amendments to the Executive Budget, as well as public estimates for revenue actions included in the Enacted Budget, All Funds revenue for SFY 2024-25 is projected to total $227.2 billion.

https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2024-25.pdf

Lead Contamination of State Armories (2019-S-50)

To determine whether the Division of Military and Naval Affairs has implemented adequate controls to ensure all armories are tested for lead and are ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50.pdf

State Revenue Projection with Impact of Coronavirus

Comptroller DiNapoli issued revenue projection for the 2020-2021 state budget which reflects an estimate of economic impact of coronavirus.

https://www.osc.ny.gov/files/press/pdf/dinapoli-revenue-forecast.pdf

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

Improper Medicaid Payments to a Transportation Provider (Follow-Up)

… to maintain contemporaneous, complete, acceptable, and verifiable records necessary to support Medicaid payments … or false, any Medicaid payments will be recouped and the provider may be subject to other statutory or regulatory liability, financial damages, and sanctions. We issued our initial audit report on …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-follow

City of Hornell – Business Improvement District (2018M-38)

… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

Alden Central School District – Fuel Management (2024M-90)

… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not … were not aware of fuel inventory shortages (424 gallons of diesel fuel and 750 gallons of unleaded fuel) valued at …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90

Village of North Haven – Collections (2024M-99)

… a timely manner. As a result, the Village has an increased risk that funds could be lost, misused or misappropriated. We … were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)

… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board

Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)

… and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. Background The … made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to these … deficiencies, we reviewed all 162 disbursements from the petty cash fund totaling approximately $14,000 from January …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial

XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures

… Amount The navigation path to this report is: Enterprise Menu>SFS Applications>SFS Reports>Accounts Payables>Payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendors

Monitoring of Construction Management (Follow-Up)

… included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … through the provision of architectural, engineering, and construction management services for buildings statewide. One … To achieve that mission, OGS operates the Design & Construction Group (D&C), which provides State agency clients …

https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-follow

Opinion 92-13

… of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … local law increasing the term of an elective office, which is approved at a general election may be made applicable to a … and the title could be said to apprise the reader of what may reasonably be expected to be found in the statute. …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures

… returns using the State’s Employer Identification Number (EIN) must do so electronically. While a Business Unit may use the State’s EIN, it must use its own Transmitter Control Code (TCC) to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accounts

Opinion 2004-4

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …

https://www.osc.ny.gov/legal-opinions/opinion-2004-4

Industrial Development Agency Information

… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …

https://www.osc.ny.gov/local-government/resources/industrial-development-agency-information

Opinion 90-12

… of law to the contrary notwithstanding", the obvious meaning of the statute is that only a certification by the …

https://www.osc.ny.gov/legal-opinions/opinion-90-12

DiNapoli: Fiscal Stress May be Looming for Glens Falls

… The city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown civic center and expenses … outpace revenues, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report, part of …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-falls