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Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … a seven-member Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … budget for the Town’s five funds totals $1,378,325 and is funded by estimated revenues of $134,785 and real property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Town of Covert – Financial Management and Justice Court (2015M-180)
… and its resultant financial condition and to review the Courts financial activity for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… to which they were entitled. Key Recommendation There are no recommendations for this report. … Crown Point Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… 21, 2014. Background The Town of Stony Point is located in Rockland County and has a population of approximately 15,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239SUNY Bulletin No. SU-285
… calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The deduction for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increaseSouth Jefferson Central School District – Payroll (2024M-31)
… whether salary and wage increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and … time records. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31SUNY Bulletin No. SU-366
… calculation of dues (Deduction Codes 222 UUP Member 26P or 260 UUP Member 21P) as follows: The deduction for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-366-united-university-professions-uup-change-dues-structureOpinion 98-20
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 97-1
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Powers and Duties (participation in county workers' compensation self-insurance plan) WORKERS' … COMPENSATION -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… if food service workers were tested for tuberculosis (TB), according to an audit released today by New York State Comptroller … were tested for TB. Three separate agencies are supposed to make sure that happens, but my auditors found that has not …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersState Police Bulletin No. SP-135
… Purpose To notify the Division of State Police of the procedures for … Year 2009-10 will be based on the bargaining unit to which a member was assigned on the date of participation in the … who return from Military Leave or other approved leave and pass the 2009-10 fitness test may be entitled to Fitness …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-135-fitness-bonus-payment-state-fiscal-years-2009-10-and-2010-11Opinion 90-62
… LAW, §32: An elected town superintendent of highways who is physically unable to perform the duties of his office is … and receive his salary, unless the superintendent is removed from office pursuant to Public Officers Law, §36, or a …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 90-55
… GENERAL MUNICIPAL LAW, §207-c; VILLAGE LAW, §8-800: A village which abolishes its police department remains … whether a village which abolishes its police department is still required to pay a police officer injured in the line … held that a police officer sustaining a service-related injury is statutorily vested with benefits under section …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 2003-7
… other recreational purposes, including the acquisition of property" (Town Law §277[4][c]). This Office has expressed …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 88-45
… date. Although the bank has referred to its plan as "a simple line of credit", it has also advised the county that … We, accordingly, conclude that a line of credit is not an authorized type of municipal debt (see 1982 Opns St Comp … such notes are issued. Section 28.00 also provides that an installment of not less than fifty per centum of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Agencies Bulletin No. 2104
… agencies of the updated IRS (Internal Revenue Service) tax withholding requirements for 2023 and other tax related … use the Percentage Method on an Annual payroll period for income tax withholding purposes. Agency Actions: Agencies … information. New York Tax Withholding Rates 2023 New York State, New York City and Yonkers withholding tax tables have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… and returns via the Payment Management System (“PMS”) draw system. Please note that while an agency might consider … been closed out by the awarding agency in the applicable draw system. If the award is open in the PMS, and OSC draws … is for a refund to be issued separate from the normal draw process, this needs to be communicated to …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Odessa – … more than $2.5 million of the component and participating school districts’ surplus funds over the last three school years. Afton Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1