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New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… "This budget reflects stronger economic times and assists individuals and families who have not … This budget reflects stronger economic times and assists individuals and families who have not …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetXV.16.A Overview – XV. End of Year
… is required to ensure full and proper disclosure in cash, modified accrual and accrual basis financial statements prepared in accordance with State Finance Law requirements and/or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewRockland County - Sale of Estate Real Property (2019M-233)
… Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real … Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Bellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages … that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local … annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateInvestment Advisory Committee
… Officer Federal Reserve Employee Benefits System Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, LLC Peter J. Hayes Retired Chief Investment Officer and Head of Municipal …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeBethpage Public Library – Procurement (2019M-219)
… ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The … ensure goods and services were procured competitively and in accordance with the Library’s policies. Therefore, … service providers who were paid a total of $37,637. In addition, officials made credit card purchases totaling …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… monitor to ensure the annual report filed with the New York State Authorities Budget Office (ABO) and the Office …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… the Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the … it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… complete report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) … Determine if the Sea Breeze Volunteer Fire Association Inc Association Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightDryden Central School District – Information Technology (2020M-106)
… School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss. Key Findings The Board and District officials did not adequately safeguard PPSI. … Central School Districts District Board of Education Board and District officials adequately safeguarded personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Village of Poquott – Justice Court Operations (2019M-214)
… report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … could have reduced the District’s fuel expenditures by at least $124,428. The savings would have covered the … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements … procured, properly approved, adequately supported and for District purposes. Key Findings District officials did not … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Frankfort – Justice Court Operations (2022M-16)
… recordkeeping software to the most current available version. Town officials generally agreed with our findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Trumansburg Central School District – Procurement (2022M-13)
… totaling $95,073. Have support that they obtained quotes for 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from four vendors totaling $414,838 during … is sought periodically for all professional service and insurance coverage vendors. Officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Town of Webb Union Free School District – Financial Management (2022M-53)
… report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board (Board) … in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund balance … fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding the four percent statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53