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Selected Aspects of Discretionary Spending
… Research and Development Authority (Authority) was created in 1975 to use innovation and technology to solve some of New … York’s most difficult energy and environmental problems in ways that improve the State’s economy. The Authority … $7 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Conservation Fund – Sources and Uses of Funds
… law and regulations. Background The Fund was established in 1925 to provide a stable, long-term source of revenue to … revenues that totaled $47 million to $69 million per year. In 2012-2013, sporting license sales generated almost $50 … about $47 million. As of March 31, 2013, the balance in the Fund was $90.7 million. Key Findings Fund revenues …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsComptroller DiNapoli Releases School Audits
… timely manner. Pelham Union Free School District – Reserve Funds (Westchester County) The board approved a five-year … by appropriating approximately $1.7 million in excess funds to support the district’s operating budget and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1City of Lockport - Budget Review (B19-1-7)
… deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the City to … fund balance in the general, water, sewer and refuse funds were approximately 20.2 percent, 46.5 percent, 26.6 …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7DiNapoli: State Tax Collections Continue to Exceed Projections
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsComptroller DiNapoli Releases Municipal Audits
… determined that board member had a prohibited interest in the contracts between the town and his machining company. In addition, the supervisor did not properly segregate the … 2015 through August 2017 without board authorization. In August 2017, he reimbursed the town for these extra …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… financial information or perform her duties resulted in the untimely payment of claims and litigation. As a … did not ensure: 88 claims totaling $1.8 million were paid in a timely manner. 60 claims totaling $460,594 for essential … always properly authorized, for valid purposes and paid in a timely manner. Officials and employees had clear …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163State Comptroller DiNapoli Releases Audits
… Development (2019-F-50) (Follow-Up) An audit issued in September 2018 found that New York City’s rules were limited in scope and did not encourage Linden Plaza officials to make … at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were subject to competitive …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Capital Planning
… authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, … 685 (19 percent) originally costing $184 million were not in a state of good repair, including: buses and light rail …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningCity of Glen Cove – Budget Review (B7-16-12)
… $4 million in the general, water, and golf and recreation funds. The City included $3.9 million in revenue in the 2017 … financial position of the water and golf and recreation funds and implement a financial plan that provides for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12City of Yonkers – Budget Review (B6-16-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … District has three unsettled union contracts that expired in June 2014 but has not budgeted for additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10State Comptroller DiNapoli Releases Municipal Audits
… For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1455
… Employees Employees meeting the criteria as explained in this bulletin Effective Date(s) New tax withholding rates will be reflected in Institution paychecks dated January 7, 2016 and … have changed for 2016. The withholding tables can be found in IRS Publication 15 (Circular E), Employer’s Tax Guide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016Chautauqua Utility District – Banking (2017M-121)
… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … whether Village employees received and used leave accruals in accordance with Village policies for the period June 1, … 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … that provide for preapproval of overtime, except in cases of emergency, and required documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Town of Angelica – Justice Court Operations (2018M-11)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately … The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Schalmont Central School District – Financial Condition Management (2018M-15)
… serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of Education is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346