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Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… billion. The budget includes operating and debt service funding of $590.7 million for the Yonkers Public Schools …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11DiNapoli Releases February State Cash Report
… an opportunity to move the state toward real structural balance going forward,” DiNapoli said. The state spent $127.8 … (PIT) collections. The General Fund ended February with a balance of $14.3 billion, which was nearly $677 million … percent) higher than last February 28. This unusually high balance is due largely to strong settlement dollars and PIT …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportCity of Yonkers – Budget Review (B23-6-6)
… and $698.2 million for the City. The 2023-24 budget is $52.1 million more than the City’s budget for 2022-23, an … settlements in the 2023-24 fiscal year. Tax certiorari is the legal process by which a property owner can challenge … agreements are reached. The City’s contingency reserve is less than 1 percent of the City’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million for the …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6City of Newburgh – Budget Review (B20-6-12)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … The City could potentially face shortfalls based on revenue estimates for sales and use tax. Budgeted overtime … the City will exceed its CTL and could lose some of its State funding. Key Recommendations Develop a plan to maintain …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Yonkers – Budget Review (B19-6-6)
… [read complete report - pdf] Purpose of Budget Review The … overtime costs could potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime … fund for services not related to the water fund by as much as $3.7 million. Over the last 10 years, the City’s …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Mount Vernon – Budget Review (B21-6-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted … The City’s tax overlay may not be sufficient to cover the amount of uncollected taxes and could create a … levy limit. Key Recommendations Work with the Comptroller to determine current fund balance levels, identify all …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3City of Yonkers – Budget Review (B25-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … in material compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Opinion 90-44
… exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of … whether the "compensation" referred to in section 5-508(3) is limited to salary or must also include the cost or value of fringe benefits. Section 5-508 of the Village Law is a part of article 5 of the Village Law, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Passenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to … To determine what steps the Office of General Services OGS has taken to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, fueled by spending choices made during the pandemic, underbudgeting for recurring spending, and … seekers and an expanded rental assistance program, could average nearly $7.3 billion per fiscal year beginning in FY …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health … To determine what steps the State Education Department is taking to ensure that school districts have the necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… have a program or an exemption from BE requirements for all required languages and grade levels. These nine school … grade levels. Two districts (22%) offered BE programs for all entitled students (Geneva, Mineola); Five districts (56%) had BE programs available but not for all required languages and/or grade levels (Buffalo, Dunkirk, …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsBus Wait Assessment and Other Performance Indicators
… whether Transit and MTA Bus record and report accurate statistics on the operation of their buses to both management … New York City. Transit and MTA Bus report key performance statistics monthly to the MTA Board’s Transit and Bus Committee (Committee), and the public can access these statistics on the MTA’s website in the monthly Committee …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… and discount passes). At the end of their trip, riders dock, or lock, the bike at the bike dock at the station, signifying the end of their trip. Users …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Phoenix Central School District – Financial Condition (2017M-96)
… July 1, 2015 through February 28, 2017. Background The Phoenix Central School District is located in the Towns of … Phoenix Central School District Financial Condition 2017M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… through 2014-15 and did not use any appropriated fund balance to finance operations. The retirement contribution … realistic estimates of expenditures and the use of fund balance in the annual budget. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mCamden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51