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Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfSingle/Sole Source Award - C001044, Amendment #3
On September 29, 2023, the Bureau of Contracts approved a request for exemption from giving notice in the New York State Contract Reporter for an amendment to Contract C001044 with Experis US LLC for Oracle Staff Augmentation services.
https://www.osc.ny.gov/files/procurement/pdf/c001044-3-single-sole-source-ad.pdf2022 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2022.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdf2021 New York Environmental Protection and Spill Compensation Fund Annual Financial Report
The New York Environmental Protection and Spill Compensation Fund (Fund) was established in 1978 by Article 12 of the New York State Navigation Law, and administrative and operational responsibility for the Fund was assigned to the State Comptroller.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2021.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfComptroller DiNapoli Releases Municipal Audits
… office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of Princetown and the … and record keeping were not adequately segregated. Dunham Public Library – Claims Processing (Oneida County) The board …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27DiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… State Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler, and the New York State Police today announced that Valerie White, of Middletown, was arrested and charged with grand larceny in the second degree (Class C … Comptroller DiNapoli Orange County District Attorney David M Hoovler and New York State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefitsUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime … prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although … approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mVillage of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-14-1)
… 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Wyoming Central School District – Financial Management (2016M-67)
Wyoming Central School District Financial Management 2016M67
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Horseheads Fire District #1 - Board Oversight (2019M-82)
… of the District’s finances. Key Findings The Board did not: Perform an adequate claims audit. Develop multiyear … and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… distinct and separate from the Town of Neversink located in Sullivan County. The Board of Fire Commissioners consists … policy. The Board also has not ensured that procedures are in place for financial recording and reporting. As a result, … Ensure that formal written policies and procedures are in place for financial recording and reporting. Perform, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 by an … agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … Southern Tier East Regional Planning Development Board Board Oversight 2017M165 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165IX.7.E Disaster Assistance – IX. Federal Grants
… Statewide Financial System (SFS), and impacted New York State agencies. This process will allow New York State agencies to respond to a disaster event and receive … process will allow the DOB to more easily track and report on disaster related spending and costs by disaster and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistance