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New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… continue to struggle to make ends meet and concerns of a recession grow. Inflation is still too high, and New … to the state budget, but will be depleted by the end of the financial plan. New York needs to fund essential programs and services that support quality of life in our state, while also ensuring the long-term …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… was to evaluate the propriety of the Agency’s financial and operational activities for the period October 1, 2012 … benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Wyandanch Union Free School District – Budget Review (B23-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with … using the Statewide Financial System (SFS). Process and Document Preparation: To process a payment to a military … consider the United States Postal Service’s guidelines and restrictions on processing mail to military addresses, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Minetto – Financial Condition (2013M-284)
Town of Minetto Financial Condition 2013M284
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170NY-Sun Incentive Program (Follow-Up)
… monitored for timely completion and inspected for quality assurance, and that deviations from policy are properly …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background Our initial audit report, which was issued on September 15, 2011 determined … of the nine recommendations included in our initial audit report Selected Aspects of Railcar Fleet Maintenance Repor …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followManagement of Cash and Investments
… Establish a written investment plan which includes yield expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsInspecting Highway Bridges and Repairing Defects
… notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … bridge is safe to use). In addition, NYSTA must provide DOT with the written determinations from bridge inspections … timely, including three with flagged conditions and DOT was not always notified of red flags within one week, as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsSelected Employee Travel Expenses
… 21 travel charges totaling $8,386. As a result, we have no assurance that these travel expenses complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTravel Advisory No. 2
… Subject : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial … 6 – Potential Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel … : In accordance with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Comptroller DiNapoli Releases Municipal Audits
… Kortright Rural Fire District – Financial Activities (Delaware County) The board did not adequately segregate the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Freeport Union Free School District – Financial Management (2024M-49)
… Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed fund balance and … Determine whether the Freeport Union Free School Districts District Board of Education Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18