Search
State Comptroller DiNapoli Releases Municipal Audits
… were issued. City of Amsterdam – Budget Review (Montgomery County) The significant revenue and expenditure projections … Chemung – Intermunicipal Consolidation Agreement (Chemung County) Town of Chemung (Chemung) officials did not … for domestic flights and lodging in, among other places, Dallas, Indianapolis, Las Vegas, and Nashville; $32,093 for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsSchenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing costs … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … transferred moneys to the District’s reserves and have continuously increased the amount of fund balance … to $48,661,075 as of June 30, 2012. The District did not solicit proposals for approximately $2.7 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalClaryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … needs without sufficient information. The District does not have a written capital plan, with an equipment replacement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Valley Board of Cooperative Educational Services (BOCES) is a public entity serving 22 component school districts, which … for equipment costing $170,470 may have been too restrictive to foster competition. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCity of Long Beach – Budget Review (B23-7-3)
… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a deficit of approximately $236,000 and $206,000, …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7City of Lockport - Budget Review (B1-16-16)
… 31, 2013. The Act requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16City of Niagara Falls – Financial Condition (2017M-170)
… 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 and the out-year budget … economic conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the … ten-year capital strategy, valued at $83.8 billion through 2025. Debt service would reach $7.5 billion by FY 2019 and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… We reviewed properties with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Broadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Pelham - Information Technology (2019M-77)
… information. Town officials did not provide IT security awareness training for individuals who used Town IT assets. … Board policies. Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster recovery …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Humphrey – Financial Management (2013M-116)
… funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway … underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116CUNY Bulletin No. CU-741
… are outlined in the Guide to Financial Operations, Chapter XV, Section 6.A - Split Payroll . Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-741-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-305
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart … budget references where appropriations and segregations have been created by the Bureau of State Accounting … the agencies with a list of position pools that will not roll to the 2021-22 Budget Reference for the 2021 Fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endCamden Central School District - Claims Audit Process (2019M-124)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. The claims auditor did … claims auditor’s audit and approval. Ensure all claims for scholarship payments are audited and approved by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Tyre - Long-Term Planning (2019M-61)
… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … the plan. Annually provide the Board with the required highway inventory list and agreement for the expenditure of …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61