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City of Lockport – Budget Review (B22-1-8)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. For 2022, City officials project an operating loss in water fund. City officials estimate unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8City of Troy – Budget Review (B22-5-7)
… if the City realizes revenues in 2023 similar to 2021 and 2022, could be overestimated by approximately $350,000. The … bargaining agreements will expire on December 31, 2022. When the agreements are settled, the City faces … Office of the State Comptroller City of Troy Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Village of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 … rely on real property taxes as an increased revenue source in the future is limited. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Village of Hancock – Insurance Withholdings (2022M-108)
… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108City of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20City of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the … could create a shortfall in 2017. The Common Council will have to adopt a local law to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16DiNapoli: Report Warns of Growing State Debt
… on taxpayers, lacks transparency and may limit flexibility in providing important services and programs. My debt reform … limit on debt outstanding will shrink to only $58 million in SFY 2020-21. The act added restrictions to provisions in the state constitution that prohibit the state from …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtCity of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. … and Director of Financial Services did not properly budget for, and the Mayor did not ensure that the Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298City of Lockport -- Budget Review (B1-15-20)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Overpayments of Certain Medicare Crossover Claims (Follow-Up)
… medical claims for dual-eligible individuals to Medicare. After Medicare processes the claims, they are electronically … Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followReporting and Utilization of Bias Incident Data
… whether the New York City Police Department (NYPD) is accurately collecting, recording, and reporting bias … Investigation for its collection and publication. The NYPD is responsible for capturing, recording, and reporting hate … reportedly took place in New York City. The NYPD’s data is drawn from Incident Reports that are prepared by its Hate …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataCity of Oswego – Community Development (2015M-108)
… to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. … eight-member Common Council. Budgeted appropriations for 2015 are approximately $41 million. Key Findings The … Recommendations Follow the Department’s loan guidelines for monitoring job creation and enforcing delinquent …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Olean – Budget Review (B1-15-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … 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/city/2015/11/12/city-newburgh-budget-review-b6-15-24City of Mount Vernon – Payroll (2014M-347)
… of employee time and attendance and leave accruals for the period January 1, 2013 through April 21, 2014. … has approximately 900 employees. Budgeted appropriations for 2014 were approximately $96 million, of which … City Comptroller has not established standard procedures for all departments concerning the reporting and recording of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347DiNapoli Releases Analysis of State Financial Plan
… the American Rescue Plan included $12.7 billion for New York state that may be used for a wide range of purposes, … high-income taxpayers, continuing to be residents of New York. According to analysis by the Office of the State … Comptroller a larger number of taxpayers moved out of New York than moved in annually from 2015 to 2019. While this …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planTown of Lansing – Information Technology (2022M-66)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that we communicated confidentially to Town officials, we found: The Town had seven unneeded … findings and recommendations and indicated they planned to take corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … to Financial Operations REV. 11/03/2023 … The disposition of capital assets should be recorded by reducing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Once the value of the general fixed asset has been determined, a consistent … received upon disposition Furniture and Fixtures and Machinery and Equipment should be aggregated by agency with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Prattsville – Justice Court (2012M-243)
… and Olson did not perform bank reconciliations properly or at all, prepare monthly accountabilities, deposit cash …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243