Search
Worcester Central School District – Unassigned Fund Balance (2016M-1)
… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Franklin Square Union Free School District – Fund Balance (2016M-129)
… appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key … unassigned fund balance complies with the statutory limits and reduce the amount of surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Generic PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsState Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association … spent appropriately and effectively." Village of Ballston Spa – Financial Condition (Saratoga County) The treasurer did … his office completed audits of the Village of Ballston Spa Town of Schroon St Paul Boulevard Fire Association and …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – External Auditor
CostSaving Ideas School District Auditing External Auditor
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2362
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2025. Effective Dates: This bulletin is … Actions: Agencies must verify the agency’s return address for all Department ID(s) associated with their agency as … email. Note: Changes made to the agency’s return address for Form W-2 also changes the return address for paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2362-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2057
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2022. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … email. Note: Changes made to the agency return address for Form W-2 also changes the return address for direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-taxState Comptroller DiNapoli Releases Audits
… following audits have been issued. Office of Children and Family Services (OCFS): Oversight of Residential Domestic … identified in the initial audit. Office of Children and Family Services: Oversight of Critical Foster Care Program … Authority: Long Island Rail Road: Utilization of the Arch Street Yard and Shop Facility (Follow-Up) (2019-F-19) An …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2158
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2023. Effective Dates: This bulletin is … Actions: Agencies must verify the agency return address for all Department ID(s) associated with their agency as … email. Note: Changes made to the agency return address for Form W-2 also changes the return address for direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2158-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2267
… the agency’s address to be displayed on Employee Form W-2 for Tax Year 2024. Effective Dates: This bulletin is … Actions: Agencies must verify the agency return address for all Department ID(s) associated with their agency as … email. Note: Changes made to the agency return address for Form W-2 also changes the return address for direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxState Comptroller Releases Municipal Audits
… inappropriately used town funds to pay at least $8,000 for fundraising activities. Auditors found the board did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… than the latest projection by DOB. Report: May Cash Report Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayOpinion 2007-6
… to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent full-time police officer who is a member of a bargaining unit and is the … an arrangement with the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… permits and land separation fees 1 recorded as collected. Permit fees recorded as collected declined from 36 permits …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72State Agencies Bulletin No. 2363.1
… Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and … letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies … and returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2363
… received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies must treat … returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop payment and replacement request through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksTown of Plattekill – Information Technology (2025M-132)
… 2024 We extended our audit period through October 8, 2024, for observations of certain IT controls communicated … and loss. Network user accounts are potential entry points for attackers because, if compromised, they could be used to … a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps safeguard …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132