Search
Accounts Payable Advisory No. 12
… Subject: Business Units must not include letters, special characters … Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that … to help Citibank apply credit card payments properly, Business Units must enter the full billing account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, … factors. Ensure compensating controls are implemented to address the lack of segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mWest Seneca Fire District #4 – Procurement (2020M-52)
Determine if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52City of Yonkers - Budget Review (B19-6-5)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 201920 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… rate, it approved NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a cost-benefit analysis. … Over the past three school years, the Board approved Wayne Highlands NRT rates that were less than the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208NFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Lyndon – Town Clerk’s Collections (2021M-117)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117City of Salamanca - Collections (2023M-131)
… totaling approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Gorham – Procurement (2024M-7)
… with Town policy, statutory requirements and good business practices. Key Findings Town officials did not … with Town policy, statutory requirements and good business practices. As a result, there is an increased risk … with Town policy statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… the efforts to address them. "Noise in New York City is a significant quality of life and public health concern," … for taking steps to better enforce local law, but there is more that city agencies can do to control noise … noise survey had suggested that the city identify a public official to manage nightlife noise complaints. In response to …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli: The State May Have Your Money
… New York State Comptroller Thomas P. DiNapoli today urged New Yorkers to see if any of the $12.5 billion in … New York State Comptroller Thomas P DiNapoli today urged New Yorkers to see if any of the $125 billion in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-may-have-your-moneyDiNapoli Releases State Cash Report
… the quarter were $1.9 billion higher than the same period last year, an increase of 10.2 percent. Tax collections … billion and was 6.3 percent, or $1.5 billion, higher than last year. Departmental operations totaled $4.7 billion … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportOpinion 89-7
… was required to meet twice in one year to hear complaints with respect to the assessments on the town's tentative … was required to meet twice in one year to hear complaints with respect to the assessments on the towns tentative …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 93-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (liability for … justice court and committed by order of the court to the custody of the county sheriff, a village transports the … charge. You ask whether the cost incurred by a village in transporting an individual from a village justice court to …
https://www.osc.ny.gov/legal-opinions/opinion-93-30New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… job losses caused by the COVID-19 pandemic led to a record number of UI claims, necessitating continued borrowing from … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… a tourism destination and wonderful place to live," said Lisa Gill, Interim Director, Rockwell Museum . "Collaboration …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureDiNapoli Releases Review of Executive Budget
… next five years, the direction of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and financial plan, according to a review by New York State … on the years ahead when temporary federal funding will end and build up the state’s reserves, so we are better prepared …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budget