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State Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … instead of overtime. As a result, residents are not being made aware of what the district expects to incur in …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1445
… Purpose To provide Agencies with general guidance on the services and processes of the … your requests to the Tax and Compliance mailbox allows multiple staff to review and respond to your issue. Requests … have their Tax Data pages set up as Nonresident Aliens with the appropriate fields completed if they intend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsAnnual Audit
… and complied with the New York State Workers’ Compensation Law and mandated fee schedules. Background The Board … totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditEmployment Recovery Is Slow for New Yorkers with Disabilities
… Hochul, 2022 State of the State: A New Era for New York , pg. 67, at …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their … actual bills ready to be invoiced. Agencies must also run a single action invoice process to invoice the bills. Billing batch processes run to create the corresponding Accounts Receivable (AR) for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2018-19 fiscal year was … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20XII.4.B.1 Supporting Information – XII. Expenditures
… along with their expense reports. For employees of online agencies, these supporting documents should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationComptroller DiNapoli Releases School Audits
… District and the Wappingers Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Valley … million of fund balance to finance district operations in fiscal years 2011-12 through 2013-14. Cuba-Rushford …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board … March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of … of motor vehicle repairs. The Vehicle and Traffic Law outlines the Department’s responsibilities for … businesses it regulates. Where facilities are found to be in violation of laws, rules, or regulations, the Department …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followState Agencies Bulletin No. 1161
… Pay LOM Location Pay – Other Amount MSP Military Stipend Payment RGH Regular Pay Hourly Employee RGO Regular Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1161-2011-2012-and-2012-2013-deficit-reduction-plan-non-arbitration-eligibleWeedsport Central School District – Payroll (2021M-179)
… the Treasurer’s and his 2021-22 salaries, which resulted in their salaries being overstated by $550 and $590. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… 30 percent of its revenues ($17,241) collected from credit card payments due to the credit card vendor improperly withholding funds. Ice rink … Recommendations The City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Carle Place Union Free School District – Payroll (2016M-69)
… through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of North … prior to the payroll being processed. … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Opinion 91-22
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority … as separate not-for-profit corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a … departments or companies". Based on the quoted language in section 209-c, we have previously concluded that a fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-222013 Year End Report
… and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… private forest conservation programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by New York State Comptroller Thomas P. DiNapoli. “New York state offers a … program requires the submission of an annual commitment form from the property owner recommitting the land for the …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesOpinion 93-21
… discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- … contains provisions governing the sale of unneeded real and personal property by a fire district. Neither section … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections