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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. … of increased rent from the District, and fundraising in amounts that far exceed amounts raised in the past. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS … Date(s) 2011 Form W-2s will include earnings paid in paychecks dated: Administration: 1/05/11 through 12/21/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Purpose To inform agencies of the content information for the 2012 Form W-2. Background According to IRS … Form W-2 Content 2012 Form W-2s will include earnings paid in paychecks dated: Administration: 1/04/12 through 12/19/12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012Health Sciences Charter School – Procurement (2013M-211)
… Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a Board of … procedure documentation and inconsistencies were found in the purchasing practices/competitive bid process outlined in the School’s charter agreement and the procurement policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211State Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) … passed changing many areas of the tax law. A significant change was made to the components used to calculate federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for … 2011, to August 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsHyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… OVERVIEW AND POLICIES Legislation provides that when a New York State Senator or Member of Assembly dies in Office, New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its … active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a … against expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNewark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … million as of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting … from all improper investments and place all Library moneys in time deposits, certificates of deposit, or other …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Internal Controls Over Selected Financial Operations
… allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly $1.27 million in lost reimbursements. DMNA did not …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCapital – 2022 Financial Condition Report
… accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 percent five years earlier. The … the end of SFY 2021-22, the State reported $112.2 billion in capital assets, an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not include off-budget spending by public …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalDiNapoli Releases Executive Budget Report
… greater clarity is needed on how the state will pay for it all.” DiNapoli praised the Governor’s reform proposals, … a system of voluntary public campaign financing for all state-level candidates and reduced limits on campaign … (DOB) projects that growth in tax receipts will slow from 5.7 percent this fiscal year to 3.4 percent next fiscal …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Agencies Bulletin No. 741
… by OSC. Agencies are required to submit the change request in writing to the Payroll Calculation and Technical Support … Agencies should submit a DTA/COR for EmplID errors in which the employee has two (or more) records with both an … PWH Perf Withheld RCM Rein Comm RUS Resc Unsat UCS UCS List Appt USP Unsat Perf VRW Vol Reduct WWP WC Works Part …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly …
https://www.osc.ny.gov/legal-opinions/opinion-88-18DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… that there is more they can do to make sure those next in line are not passed over and that available apartments … The NYC HPD is the largest municipal housing agency in America and among its responsibilities is the development … under the SARA program. There were another 2,749 units in 22 projects that were part of the HUD’s Multifamily …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsDiNapoli Releases Report on Environmental Funding in New York State
The Department of Environmental Conservation DEC has experienced staff cuts and constrained funding since 2003 while its responsibilities have grown according to a report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateOpinion 90-16
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … unless and to the extent that one of the exceptions in General Municipal Law, §802 is applicable. You ask whether … A municipal officer or employee has an "interest" in any contract with the municipality if he or she receives a …
https://www.osc.ny.gov/legal-opinions/opinion-90-16