Search
State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements … to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Hornellsville – Financial Management (2025M-102)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Driver Responsibility Assessment Program
… has accurately assessed and attempted to collect all Driver Responsibility Assessment Program fees due from … identity documents, to deliver essential motor vehicle and driver-related services, and to administer motor vehicle laws … amended the Vehicle and Traffic Law (Law) establishing the Driver Responsibility Assessment Program (Program). The Law …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOpinion 90-22
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer … §117 is not applicable to consumer deposits required in connection with a village water utility. Even though there is …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Village of Endicott – Budget Review (B4-15-11)
… Village's general fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized … sources. Ensure compliance with the tax levy limit law by either adopting a local law to override the tax cap or lowering the budget totals to …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Ilion – Information Technology (2015M-34)
… policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … than $273,000 and $264,000, respectively, or approximately 10 percent in each fund. Village officials told us they …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018. About the … To express an opinion on the fair presentation of the Financial Statements of the Tuition …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Village of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County … deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Delaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: … authority in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy … of financial operations. Implement corrective action to the CPA management letter recommendations. Village …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159CUNY Bulletin No. CU-271
… and the Professional Staff Congress for the term November 1, 2002 through September 17, 2007, and Chapter 116 of the … GA , TC and T8 shall receive a General Salary Increase of 3% (Compounded). Increases will be applied in accordance with … appear on this listing are employees whose hourly rate is off step on the 2002 schedule because either the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-representedOpinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Safety of Seized Dogs
… dog licenses are required to establish and maintain a shelter for dogs or to contract for those services. … period are put up for adoption, transferred to another shelter, or euthanized. The Law requires that seized dogs be … for, including veterinary care. The Department performs inspections of shelters to ensure that seized dogs are being …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Police Bulletin No. SP-190
… Criteria Employees in Bargaining Unit 07 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Time Entry Payments > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-190-new-state-police-15-year-seniority-paymentIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… by the U.S. Treasury’s Financial Management Service (FMS) and the Federal Reserve Bank. The latter, in its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapDepartment of Transportation Bulletin No. DOT-37
… Employees CSEA Operational Service Unit – BU03 employees in the Department of Transportation are affected. Background … Dates The 2020 Shift Lump Payment should be processed in Administration Pay Period 17L, paychecks dated 12/09/2020 … Shift Lump Sum Payment is pensionable but is not included in the calculation of overtime. Tax Information The SHL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-season