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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key Findings The Board has adopted … Board also has not ensured that procedures are in place for financial recording and reporting. As a result, although …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16City of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13State Agencies Bulletin No. 264
… Purpose To advise agencies of decreases in Federal Income Taxes. Affected Employees All … to the Payroll Deductions mailbox. … To advise agencies of decreases in Federal Income Taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/264-changes-federal-income-tax-withholding-tables-july-2001Overview – Contribution Stabilization Program
NYSLRS public employers can participate in the Contribution Stabilization Program for more predictable pension costs
https://www.osc.ny.gov/retirement/employers/csp/overviewCity of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … by a total of at least $384,000 . The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: State Agency Overtime Pay Hits $787 Million
… the Department of Corrections and Community Supervision (DOCCS) and the Office of Mental Health (OMH) – accounted for … hours logged by all state agencies in 2018. OPWDD and DOCCS experienced significant increases in overtime hours per …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionCity of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the … disbursement. Furthermore, there was no documented order signed by the secretary and president listing the bills …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe County , Village of Nelliston and Town of Plattsburgh . "In …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: 59 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 … and 90 the year prior. This is the fourth year DiNapoli’s office has assessed and scored the financial stability of … and Yonkers. Information for these districts will be incorporated into the scoring for their respective cities …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCity of Newburgh – Budget Review (B23-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9DiNapoli: Financial Viability of OTBs in Jeopardy
… of OTBs is in financial jeopardy,” said DiNapoli. “Statutory payment requirements, a downturn in racing interest … including closing 33 branches and expanding online and remote wagering. As a result, four of the five … terminals (VLTs), five Native American casinos offering slot machines and table games, casinos in neighboring …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Key Findings District officials have depleted unexpended fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has required annual transfers from the general fund. Controls over cafeteria cash collections are weak. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… summer months. One change was the significant increase in online purchases. The state’s recent ability to tax sales … was especially true for “electronic shopping and mail-order houses,” which includes major online-only retailers, such as Amazon. Recent amendments to …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020State Comptroller DiNapoli Releases Municipal & School Audits
… million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did … inventory records. The superintendent was responsible for maintaining these records but was unfamiliar with the … a total cost of approximately $93,000 that were selected for review - four laptop computers with a purchase cost …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… Over 40% (25 of 57) of counties experienced year-over-year decreases. These monthly sales tax collections are from the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… Local sales tax collections in New York state increased by 1.6% in February compared to … totaled $1.67 billion, up $26.8 million from the same time last year. “February’s local sales tax collections grew at a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies