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City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
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 … and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in …
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
… state-funded debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following four years to $71.8 … in the state constitution that prohibit the state from issuing debt without voter approval. However, the state …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … structurally balanced. City officials have not developed a multiyear financial plan. The Mayor, Council and Director … long-term fiscal health. Correct the accounting records to ensure health care costs and fund balance are properly …
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)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
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)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followReporting and Utilization of Bias Incident Data
… Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary data to the … capturing, recording, and reporting hate crimes occurring in New York City. The Division reported a statewide total of … 374 incidents (52 percent) that reportedly took place in New York City. The NYPD’s data is drawn from Incident …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataCity of Oswego – Community Development (2015M-108)
… October 31, 2014. Background The City of Oswego is located in Oswego County and has a population of approximately … become delinquent. The Department does not have a process in place to determine when it is appropriate to write off …
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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for …
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)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for …
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)
… 2013 through April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population … worked and leave time earned and used. … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347DiNapoli Releases Analysis of State Financial Plan
… two years of extraordinary volatility in state finances, the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves …
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 asset and liability accountss for the total cost of the asset and its associated depreciation or amortization
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 means of maintaining records should be applied. The following … Acquisition date Date last inspected Name and address of vendor Condition Short description of asset Purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsTown of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of Prattsville is … of all moneys received are made intact within 72 hours from the date of receipt, excluding Sundays and holidays. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243DiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewTown of Stratford – Supervisor’s Records (2013M-11)
… had solicited the professional services of an independent public accountant to perform an audit of the records. Key … the following year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town of Stratford …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Town of Somers – Justice Court (2013M-198)
Town of Somers Justice Court 2013M198
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198