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State Comptroller DiNapoli Statement on MTA 2023 Budget
… 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA …
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
… more collaborative style. Her State of the State message today continued her thoughtful, common-sense approach to … I’ve seen in these last four months and from what I heard today from her State of the State, I’m confident Governor … more collaborative style Her State of the State message today continued her thoughtful commonsense approach to …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressTown of Mount Morris – Justice Court (2012M-129)
… to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations … to OSC JCF. Take action to close the former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted to OSC. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Local Sales Tax Sharing in New York State
… questionnaire completed by county officials. Also provided for each county is the local tax rate, as well as what cities … receive a share of the county’s sales tax collections. For more detailed information on local sales tax sharing in …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… Purpose of Audit The objective of our audit was to review the Village’s water operations and the … million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were underbilled by more … records and reports. The Village had insufficient cash to fund its operations and the continued use of temporary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) tax revenue from the sale of AUC … by local governments to date, grouped by region. Users can also select a region and display the total number of operational AUC retail dispensaries by municipality in that region. The Office of Cannabis Management (OCM) …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-statePlanning Resources
… for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other Resources …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOperational Advisory No. 18
… System (CAS) is returned by a vendor that is not in the Vendor File. A Single Payment Vendor issues its own …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSeized Assets Program (Follow-Up)
… Purpose To determine the extent of implementation of the six … the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State … vehicles, or other items that are suspected of being used to conduct criminal activity, are the proceeds from a …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 percent of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 838
… payment. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuityWyandanch Union Free School District – Budget Review (B25-7-3)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Town of Dayton – Audit Follow-Up (2019M-221-F)
… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review It …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fJefferson County Probation Department – Restitution Payments (S9-20-10)
… policies and procedures. County officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment to the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120LaFargeville Central School District – Information Technology (2021M-192)
… in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Pulteney – Financial Condition (2021M-24)
… report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets … financial and capital plans. Provide adequate oversight of the bookkeeper and provide municipal accounting training. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24