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City of Glen Cove– Budget Review (B7-13-16)
… 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Yonkers – Budget Review (B6-14-14) - Revised
… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the … annually. Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School … payment. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Fillmore Central School District – Reserve Funds (2016M-386)
… District’s 2015-16 report on reserves did not include the dates the reserves were established, amounts transferred into the reserves and interest earned, dates and amounts of withdrawals, an analysis of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess … general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 million and $1.7 million, … Department, the backups are not taken offsite to a secure location because Town officials have not established back-up …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyCity of Yonkers – Budget Review (B18-6-7)
… With the 2018-19 budget, the City will have exhausted 92.3 percent of its taxing authority and the City’s ability to …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112DiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022). The Series …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsComptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District , Northville Public Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal … did not record them in the accounting records. Town of North Norwich – Budgeting (Chenango County ) The adopted … No 2 Fire District Northville Public Library Town of North Norwich and the Town of Phelps …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Comptroller Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years … “susceptible to fiscal stress.” The designations announced today covered 17 cities with fiscal year ends ranging from … Comptroller Thomas P DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange … The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsVillage of Suffern – Budget Review (B18-6-4)
… projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that … than budgeted. The Village faces potential increases in salary and wages for collective bargaining agreements (CBAs) … more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the general fund and $3.6 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… and whether officials have developed and implemented plans to benefit the Corporations’ financial condition for … remote wagering locations, over the telephone and via the Internet. For the five-year period from 2009 through 2013, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… and had not established adequate controls over credit card use. The Town’s accounting records and resultant … Continue to thoroughly audit and approve claims prior to payment, including all credit card purchases. Monitor the Town’s financial activity to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197