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State Comptroller DiNapoli Statement on MTA 2023 Budget
… released the following statement today regarding the Metropolitan Transportation Authority’s (MTA) adoption of its … released the following statement today regarding the Metropolitan Transportation Authoritys MTA adoption of its …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… as governor at a time of great challenge in New York state and immediately demonstrated her leadership, competence and more collaborative style. Her State of the State message today continued her thoughtful, common-sense approach to … as governor at a time of great challenge in New York state and immediately demonstrated her leadership competence and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressLocal Sales Tax Sharing in New York State
… are made in accordance with statute or pursuant to sharing agreements between the county and its city or … the share of sales tax revenue that counties allocate to other local governments (based on the self-reported annual financial data submitted to the Office of the New York State Comptroller). Clicking on …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-statePlanning Resources
… Budgeting Local Government Management Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … Data (PARIS) Multiyear Financial Planning Local Government Management Guides Multiyear Financial Planning [pdf] Reserve …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOperational Advisory No. 18
… 0RAR000000 A third party entity reimburses the State for monies paid to a vendor through CAS or the Statewide … issues its own check to the State to reimburse the State for monies paid via a Single Payment Vendor ID. 0RAE000000 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSeized Assets Program (Follow-Up)
… 2013, determined whether the Division properly accounts for seized assets and whether it obtains the requested share … We concluded that the division did not properly account for or track seized assets. Key Finding The Division has …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… of the recommendation made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). … of Civil Service (Department) contracted with United HealthCare (United) to administer the Empire Plan’s … Interest New York State Health Insurance Program: United HealthCare - Empire Plan Drug Rebate Revenue ( 2016-S-7 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followGardiner Fire District – Length of Service Award Program (2013M-265)
… District’s Point System were prepared. Officials granted points for completion of training courses without any record … GML and implement standards and procedures to ensure that points are accurately awarded and recorded. Ensure that all points earned throughout the program year are adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Mechanicville City School District – Financial Condition (2017M-93)
… kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… information is not documented by computer. Ensure that tax collections are remitted to the Supervisor in accordance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over … approximately $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or … Recommendations Review and update policies and procedures to govern travel and credit card use. Ensure that STE …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Thousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting documentation. … with each other as related to conflicts of interest. Not all payments to the chief executive officer or payments of … Establish policies and procedures to ensure that all disbursements are properly supported with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into her …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationMexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the … $18 million in payments over the next five years compared to the $63 million received over the previous five years. … and incrementally reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Indian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … Return moneys improperly residing in the debt service fund to the general fund. Ensure the multiyear operational plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Wyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… Purpose of Audit The purpose of our audit was to oversight of the District’s financial operations for the … requirements and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the transparency of the budget process. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board