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Unified Court System Bulletin No. UCS-270
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtTown of Cohocton – Procurement (2025M-13)
… practices? Audit Period January 1, 2023 – January 31, 2025 Understanding the Program Generally, municipal purchases should be made in the best interest of the taxpayers. One of the best methods for … use any other form of competitive process before procuring professional services from 15 providers totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… For example, the former Treasurer: Inaccurately recorded or did not record 13 receipts totaling $93,978 and 20 disbursements totaling $24,502. Inaccurately reported or did not report 16 receipts totaling $1,436 and eight … the current Treasurer did not prepare any records or reports for nine receipts totaling $26,324 or six …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Town of Almond - Tax Collection (2019M-188)
… issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a … manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and General …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Canton - Compensation and Benefits (2018M-159)
… payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Town of Marathon – Town Clerk (2022M-143)
… report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and reported collections … monthly bank reconciliations and verify the accuracy of the financial records . As a result, the Clerk’s bank … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Potter – Town Clerk (2020M-113)
… - pdf ] Audit Objective Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and … Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Danby – Town Clerk (2022M-08)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Decatur – Town Clerk (2020M-58)
… Key Findings The Clerk did not issue duplicate receipts for any collections during the audit period which totaled …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Trumansburg Central School District – Procurement (2022M-13)
… to procure professional services and insurance coverage from four vendors totaling $414,838 during the audit period. … procurement procedures. Comply with the requirements for all procurements that exceed the competitive bidding … obtained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Rockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Town of Saranac – Town Clerk Operations (2019M-33)
… collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … in the second degree. Key Recommendations Record receipts for all collections received in the Clerk’s software in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Oversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdfOversight of the Clean Water State Revolving Fund (2020-S-64)
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… percent, the lowest level in 42 years, but financial risks for the city persist, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York City's … health insurance savings. While the potential budget gap for FY 2020 is sizable, the city has a year to close it. In …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: Brooklyn Economy Sets Records
… growth and low unemployment rate serve as a proof that the hard work of our community’s officials and leaders have been, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-brooklyn-economy-sets-recordsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an … years probation and paid a total of $4303 in restitution for falsifying her own tax payments for at least three years …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-bills