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Examples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… Expenditures, and Changes in Fund Balances Governmental Funds For the Year Ended December 31, 2002 General Fund HUD … Redevelopment Route 7 Construction Fund Other Governmental Funds Total Governmental Funds REVENUES: Property taxes $51,173,436 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… financial or capital plan. Chautauqua County – Court and Trust The records maintained by the director of finance were generally up-to-date and complete. Auditors found the director of finance … adequate procedures, maintained appropriate records and properly reported the condition of court and trust funds …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… through October 17, 2019. About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY– … program for pursuing energy efficiency in certain New York State government buildings while advancing economic growth, … environmental protection, and energy security in the State. EO 88 is intended to accomplish broader State policy …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsState Comptroller DiNapoli Releases Municipal Audits
… New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous … receipts in addition to the computer generated receipts due to the weakness created by the ability to alter or delete …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: State Tax Revenues Down $3 Billion Through July
… extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax … through July, $1.4 billion, or 6.8 percent, lower than a year ago. Receipts from PIT withholding were 1 percent, or … for the first four months were down $1.2 billion from a year earlier, a drop of 23.1 percent. The year-over-year …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyControls Over Unclaimed Bottle Deposits (Follow-Up)
… enforcing certain aspects of the New York State Returnable Container Act (Act), also known as the “Bottle Bill.” The Act …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followDiNapoli Statement on the MTA's July Financial Plan
… when excluding federal one-time relief, making clear what my office has been saying since September 2021 : the MTA is … of service are good steps forward, but the MTA must show how it intends to use this information to keep the public informed on how it plans to provide quality service for years to come.” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planTown of Alden – Town Supervisor (2024M-105)
… Maintain accurate accounting records or prepare monthly bank reconciliations. As a result, the total cash balance in … balances). After we engaged the audit, officials completed bank reconciliations that should have been completed in prior … firm to audit the Supervisor’s records, help reconcile the bank accounts and correct accounting errors, but the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Livonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Security Over Critical Systems
… period covered the period from December 2023 to December 2024. About The Program ECMCC is a leading health care … medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … Level 1 Adult Trauma Center and serves as a regional hub for burn care and rehabilitation. As a teaching facility …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsComptroller DiNapoli Releases School District Audits
… – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general fund reserves …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… Objective To determine whether the Rochester-Genesee Regional … Authority (RGRTA) was complying with requirements to maintain its systems at vendor-supported levels. The audit … To determine whether the RochesterGenesee Regional …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… payments made to SSP recipients who were reported as deceased according to the VERIS Social Security Number Validation Services. Deceased SSP recipients’ beneficiaries are not entitled to … who OTDA claims are alive are indeed alive. Recover any funds inappropriately paid to deceased recipients. Establish …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsProfessional Development - Auditors
… others. We encourage our auditors to participate in a wide range of professional organizations. Many of our auditors …
https://www.osc.ny.gov/jobs/professional-development-auditorsEmployee Incentive and Bonus Payments (Follow-Up)
… eight counties. ECMCC offers two incentive programs, based on performance and productivity, to certain physicians. … agreement. Productivity incentives reward physicians based on the time and intensity associated with providing patient … employment agreement. Our initial audit report, issued on January 13, 2017, examined whether incentive and bonus …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followJoin Our Investment Team
… Salary and Benefits We offer competitive base salaries and extensive benefits packages, which include: … We offer competitive base salaries and extensive benefits packages which include …
https://www.osc.ny.gov/common-retirement-fund/employmentTravel Advisory No. 6
… Subject : Updated Travel Form – AC 132S Guidance : The form AC 132-S Employee Report of Travel Expense and Claim for … required on the expense report. Please replace the old form with the new form. Reference : Guide to Financial … Updated Travel Form AC 132S …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/6-updated-travel-form-ac-132s-employee-report-travel-expense-and-claim-paymentAudits
… The Office of the State Comptroller audits State and local governments … to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides …
https://www.osc.ny.gov/state-agencies/auditsCUNY Bulletin No. CU-462
… increase. Affected Employees Employees in Bargaining Unit T5 Effective Date(s) Paychecks dated May 30, 2013 OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-462-international-union-painters-and-allied-trades-union-local