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Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… because the Justices performed all duties including handling of cash receipts. Town officials failed to provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … (40 percent) were not recorded in a timely manner and no one independently reviewed and approved entries. Bank …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27DiNapoli: Local Sales Tax Collections Up Slightly in May
… growth at 7.2%. Monthly sales tax collections are from the cash distributions made to counties and tax-imposing cities …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of … previously recorded as “Temporary Undistributed Receipts” account code 32601 to the correct revenue account code. Whenever possible, deposits should be recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersEast Ramapo Central School District – Financial Condition (2013M-141)
… Education Department (SED). Unless these budgetary and cash flow problems are addressed, future District operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… all financial duties, including receiving and disbursing cash, signing district checks and maintaining the accounting …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… Local sales tax collections in New York state increased by 0.3% in January compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… Local sales tax collections in New York state increased by 1.6% in February compared to the same month in 2023, according to data released today by State …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 22, 2014. Background The Norwich City School District is located in Chenango County. The District, which is … service employees were not reviewed or approved. Cafeteria inventory counts were not accurate. Key Recommendations … fund balance, reduce reliance on fund balance as a financing source and develop revenue and appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Local sales tax collections in New York state increased by 2.5% in October compared to the same month in 2022, according to … was seen in the years before the pandemic, is a positive sign of stability and could help local officials better …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearComptroller DiNapoli Releases Municipal Audits
… perform bank reconciliations, maintain timely and accurate cash records, or submit monthly reports to the state Justice …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… accounts were not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value reflects retirement …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82DiNapoli: Local Sales Tax Collections Up 3% in November
… so that the quarter as a whole reflects reported sales by vendors. The next quarterly numbers (for October-December) …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberCuddebackville Fire District – Board Oversight (2024M-94)
… that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … additional spending is partly funded by a $3.1 billion increase to revenue collections projected before the end of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget