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Clymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Key Findings District officials appropriated more fund balance than was needed over the five-year period ending June … balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use the funds for their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Town of Greenville – Tax Collector (2020M-81)
… complete report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a … Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81State Police Bulletin No. SP-73
… and Senior Investigators in Bargaining Unit 62 Background Chapters 8,9 and 10 of the Laws of 2001 provide for an annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-73-fitness-bonus-payment-fiscal-year-2003-2004State Police Bulletin No. SP-64
… To notify the Division of State Police of the procedures for processing fitness payments. Payment Date Payments may be … Criteria Chapters 8, 9 and 10 of the Laws of 2001 provides for an annual Fitness Bonus payment. The payment for fiscal year 2002-2003 will be based on the Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-64-fitness-payment-fiscal-year-2002-2003City of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …
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)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6DiNapoli Releases February State Cash Report
… first 11 months of the fiscal year, $277 million below the latest projections and $5.8 billion higher than last year for … collections of $67.8 billion were $81 million over DOB’s latest estimate and $1.1 billion over initial projections … billion, which was nearly $677 million higher than the latest projection and nearly $3.1 billion (27.8 percent) …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportCity of Mount Vernon – Budget Review (B21-6-3)
… relies on non-recurring revenue sources, including fund balance appropriation and sale of real property. Revenues for … Work with the Comptroller to determine current fund balance levels, identify all outstanding liabilities and develop a plan to maintain fund balance at a reasonable level. Monitor real estate transfer …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3City of Yonkers – Budget Review (B19-6-6)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … authority and the City’s ability to increase property taxes may be limited in future years if property values do …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Newburgh – Budget Review (B20-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Essex 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)
… is $38 million more than the City’s budget for 2016-17, an increase of 3.4 percent. Key Findings The 2017-18 budget … percent of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. Over the last 10 years, the City’s outstanding debt …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11City of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … additional firefighters. Also, 36 City employees are retirement eligible and due buyouts totaling almost $1 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Comptroller DiNapoli Releases Municipal & School Audits
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … monitoring airport operations and financial condition. For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2209
… inform agencies of OSC’s automatic processing of the April 2024 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … a breach notification policy, as required by New York State Technology Law. Sensitive information technology (IT) …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Fiscal Stress May be Looming for Glens Falls
… city of Glens Falls’ financial condition has declined due to burdensome debt costs, the subsidization of a downtown … civic center and expenses that outpace revenues, according to a report issued today by State Comptroller Thomas P. … “The city’s financial struggles are making it harder to maintain needed services, avoid tax increases and keep the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The board and … Board of Cooperative Educational Services (BOCES) – Budget Development BOCES officials’ budget development process was … and comprehensive financial information. As a result, the community and other interested parties could not readily …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices … Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds