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DiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… $85.8 billion through three quarters of the State Fiscal Year (SFY) 2025-26, $2.3 billion higher than estimates released in the Division of Budget’s (DOB) Mid-Year Update to the Enacted Budget Financial Plan. On a year-over-year basis, collections were $5.9 billion higher …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… is a dollar not spent on the community. Here, we secured full restitution to the Village for the money which was stolen. The plea resolution was conditioned on full repayment up front, and this is the only reason why a …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307New York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
… She was a trailblazer for women and shattered many glass ceilings on her way to our country's top court. Her …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial … Village of Cuba Sewer Fund Financial Condition and Records and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The … Village of CastletononHudson Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineState Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… responding so quickly after the horrific massacre at Tops Friendly Markets that took the lives of ten innocent people. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Town officials need to improve internal controls over cash management. Although the Board implemented a policy to … Town of Rhinebeck Internal Controls Over Cash Management and Information Technology 2013M36 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… the Board with complete and accurate monthly financial reports and did not file an accurate 2013 annual financial … a timely manner. Provide the Board with monthly financial reports that compare actual revenues and expenditures with … tax revenues in compliance with statute and determine what remedies are available to address prior taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. Background The Town … to review the Towns financial operations for the period January 1 2012 through August 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This statement illustrates the "net assets" format; the "balance …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… make adjustments to customer accounts without prior Board approval. Key Recommendations Determine if water billing and … and implement compensating controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and … 18, 2013, LIRR awarded a contract to procure new M9 train cars. The procurement is managed by LIRR’s Rolling Stock … The contract includes a firm initial base order of 92 cars with options for an additional 584 M9 cars for LIRR …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… has a tracking system that accurately accounts for all its properties, including all leases; whether it has identified … it has followed required procedures in the leasing of its properties. This audit covered the period January 1, 2014 … The PANYNJ uses two systems to track the status of its properties and to track rent and revenues – SAP and YARDI. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on VOA-GNY’s CFR for the fiscal year ended June 30, 2015 and certain expenses … for services under these programs are based on fixed fees. In addition, VOA-GNY operated programs authorized by … we identified $1,557,827 in reported costs that did not comply with the RCM’s requirements, as follows: $541,775 in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report 2016-S-6 ). … the implementation status of the four recommendations made in our initial audit report Errors in Identification of 340B …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment ( 2014-S-50 ). Background The Sex Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the … audit report Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment 2014S50 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-follow