Search

Comptroller DiNapoli Releases Municipal Audits

… , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, … operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … monitor financial operations because the town’s financial accounting system was inadequate and the town’s accounting …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

CUNY Bulletin No. CU-306

… with information for the manual processing of the general salary increase and other miscellaneous earnings. Affected … and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner Background …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-york

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal and State …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

Definitions – Contribution Stabilization Program

… rates for each retirement plan are determined annually by NYSLRS’ Actuary and approved by the Comptroller. The … costs and prior years’ adjustments. Retirement System’s Average Rates The System average rate represents the average normal contribution rate …

https://www.osc.ny.gov/retirement/employers/csp/definitions

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… audit the books and records of the Supervisor, Town Clerk, tax collector, and Town Justice as required. The Highway …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Examples from GASB Statement 34 - Statement of Cash Flows

… Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024

… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024

Town of Stafford - Procurement (2018M-134)

… Key Findings The Board has not developed an adequate procurement policy. Officials did not always obtain quotes in … policy. The Town may realize cost savings by reducing the thresholds for purchases requiring quotes in the procurement …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134

Town of Chester – Time and Attendance Records (2017M-287)

… 1, 2016 through October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by … and department head or Supervisor approval. … Town of Chester Time and Attendance Records 2017M287 …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Clinton County - Separation Payments (2018M-44)

… four former employees were overpaid a combined total of $10,089 and three former employees were underpaid a combined total of $403. Key Recommendations Implement an independent review and approval of separation payments. Direct the County’s legal counsel to …

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44

Carmel Central School District - Extra-Classroom Activities (2018M-45)

… Determine whether extra-classroom activity (ECA) clubs and the central treasurers properly accounted for ECA collections … tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key Recommendations Keep …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45

Flanders Fire District – Disbursements (2014M-199)

… 2013 through March 31, 2014. Background The Flanders Fire District is a district corporation of the State, distinct and separate from …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199

McLean Fire District - Financial Operations (2017M-296)

… Determine if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board did … prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296

Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act

… would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller … million, an increase of less than two percent, if extended to undocumented undergraduate students attending City … the cost and impact estimates from the 2013 report. To read the op-ed, click here . … New York State Comptroller …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-act

CUNY Bulletin No. CU-297

… by DC 37 Local 384 Effective Date(s) Institution paychecks dated June 21, 2007 OSC Actions At the request of … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin notifies agencies of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-297-dues-and-agency-shop-fee-structure-change-dc-37-local-384

State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-finances

West Hempstead Water District – Life Insurance (2016M-393)

… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance policies as a fringe benefit … Background The West Hempstead Water District is located in the Town of Hempstead in Nassau County and serves a …