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City of Amsterdam - Budget Review (B22-5-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022-23. Background Chapter 531 of the … is within the limit. Key Recommendations Develop a plan to balance the budget in the event revenue projections are not …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… in Schuyler County to 131 percent in Schenectady County. New York City’s collections totaled $657 million, an increase of 39.6 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Town of York – Budgeting and Financial Oversight (2014M-181)
… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181DiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate … of Correction is also not routinely inspecting the state's 54 prisons. "The State Commission of Correction is not …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsHenrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Upstate/Downstate: New York’s Diverging Housing Market
Upstate/Downstate: New York’s Diverging Housing Market
https://www.osc.ny.gov/files/local-government/publications/pdf/0610snapshot.pdfDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… five years in prison and ordered to pay full restitution, New York State Comptroller Thomas P. DiNapoli, the United States … General for the Social Security Administration Gail S. Ennis, the United States Postal Inspection Service and the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… according to State Comptroller Thomas P. DiNapoli. October’s sales tax collections totaled $1.4 billion for counties and … federal government to help them get through this crisis.” New York City had a 5.3 percent, or $34.5 million, decline in …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberDiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… New York State Comptroller Thomas P. DiNapoli and Nassau County … pandemic further delayed the case. The State Comptroller’s Office, United States Postal Inspection Service, U.S. … to view their account statement and growing account balance, leading victims to believe that their principal …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… the United States Attorney for the Southern District of New York, announced today that ALBERT MELIN, the former treasurer … Fire Department ("PFD"), was sentenced today by U.S. District Judge Nelson S. Roman to 33 months in prison for …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseSecurity Over Critical Systems (Follow-Up)
… audit report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State public benefit corporation whose mission is to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.7.K Record Retention – IX. Federal Grants
… to the General Retention and Disposition Schedule for New York State Government Records as published by the New York … agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices for the period January 1, 2012 through … estimates for revenues, expenditures and appropriated fund balance. The Supervisor did not provide each Board member …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Review of the Financial Plan of the City of New York - May 2017
On April 26, 2017, the Mayor released his proposed budget for FY 2018 and the associated financial plan covering fiscal years 2017 through 2021.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2018.pdfIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… For most federal programs subject to CMIA, interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their … to CMIA interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli … through 2015-16, the district used $3.2 million more fund balance and reserves than planned. This reduced total fund …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Budget, Division of the
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/division-budget.zipTown of Stanford – Financial Management (2021M-130)
… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s financial condition and adopted realistic budgets. Key … to fund general fund operations. Exceeded its fund balance policy limit by $645,366. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Public Authority Debt Structure and New York's Future Generations, September 2010
New York State’s public authorities are permitted to structure bond issues with the payment of principal heavily weighted to the end of the repayment schedule.
https://www.osc.ny.gov/files/reports/special-topics/pdf/pa-debt-struct-092710.pdfVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to fund … B includes our comments on issues raised in the Village’s response letter. … Determine whether the Board and Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28