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Saratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Saratoga County covers an area of … the general fund’s financial position and the fund used to account for the operations of Maplewood Manor (the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Examples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … ----- ----- 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesComptroller DiNapoli Releases School Audits
… Canaseraga Central School District – Cafeteria Cash Receipts (Allegany County) District officials have not … written policies and procedures governing cafeteria cash receipts. As a result, the district still uses only one cash drawer and there is no documentation indicating who is …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0City of Mount Vernon – Budget Review (B21-6-3)
… fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are not reasonable. The City’s budget … amount of uncollected taxes and could create a shortfall in 2021. The Comptroller has not prepared a valuation of the …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3City of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are … from our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9City of Yonkers – Budget Review (B23-6-6)
… on a given property to reduce its assessment. The City should be mindful to ensure appropriations are sufficient for …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Disposal of Electronic Devices (2012-S-73), 90-Day Reponse
We recently examined 218 electronic devices that had been readied for sale as surplus by the Department of State (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s73-response.pdfDisposal of Electronic Devices (2012-S-73)
We recently examined 218 electronic devices that had been readied for sale as surplus by the Department of State (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s73.pdfMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followCity of Newburgh – Budget Review (B19-6-11)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s proposed budget … Budgeted overtime funding for police ($1.1 million) and firefighters ($800,000) is likely underestimated by a …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Conservation Fund – Sources and Uses of Funds
… Fund (Fund) revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable State law and regulations. Background The Fund was established in 1925 … Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of disbursements related to the district’s line of credit, payroll or petty cash. Additionally, no district official reviewed the processed payroll reports before disbursing payroll checks. Village of Quogue – Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… the Office of the State Comptroller referred the case to the Office of the Attorney General for criminal …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000State Comptroller DiNapoli Releases Municipal Audits
… and controls, the village’s deputy clerk was overpaid by approximately $80,000 over a two-year period. Nine police officers were overpaid by $49,000 with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time than …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… the periods of their restrictions. The IID installation rate (5.12 percent) was considerably less than recent …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksFood Safety Monitoring
… the processing, distribution and sale of food products in New York State. The audit covers the period April 1, 2011 … establishments, obtaining and analyzing food samples in support of its food safety/recall program, and … percent below the level recommended by the U.S. Food and Drug Administration. We identified several opportunities to …
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and … of various programs such as community treatment centers, new voting machines, debt service on low rent housing bond issues, and New York City Financial Control Board. Refunds and Reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts