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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently … and adequate facility maintenance. This audit covers the period of January 1, 2014 to March 31, 2017. Background The Department of State’s (Department) Division of Cemeteries …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 2006-2
… et seq .). Under both articles 12 and 12-A, a public hearing is required and, in certain instances, the approval … district must be stated in both the petition and notice of hearing (Town Law §§191, 193[1]). Under article 12-A, the … of the improvement must be set forth in the notice of hearing (Town Law § 209-d[1]). Since there is nothing in …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 92-2
… about the permissible means of financing an expenditure to be made on behalf of a zone established within a fire … use of fire hydrants is a charge against the fire district to be paid by fire district taxation (1976 Opns St Comp No. … statement of expenditures...shall specify the amounts to be raised by taxation in said zone or zones, which are not …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Town of Gaines – Town Clerk/Tax Collector (2021M-172)
Determine whether the Town of Gaines (Town) Clerk/ Tax Collector (Clerk) adequately performed her financial duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/gaines-2021-172.pdfCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell (City) officials provided oversight of foreign fire insurance (FFI) tax money.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hornell-2020-140.pdfState Agencies Bulletin No. 1669
… from federal withholding as well as a new Locked Query for payroll officers that lists all employees who claimed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionState Agencies Bulletin No. 1192
… To request verification of the agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) … 26, 2012 Questions Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To request verification of the agency addressthat will be displayed on employee Form W2 for 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1095
… To request verification of the agency address that will be used on employee Form W-2 for 2011. Effective Date(s) … LISTING). Questions Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. … To request verification of the agency addressthat will be used on employee Form W2 for 2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxVillage of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… the effect of borrowing for tax certiorari judgments versus using money from a reserve and budgeting for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationPipeline Safety Oversight (Follow-Up)
… (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followComptroller DiNapoli Releases School Audits
… office completed audits of the Broadalbin-Perth Central School District , Medina Central School District , Owego-Apalachin Central School District and the Sullivan West Central School District … his office completed audits of the BroadalbinPerth Central School District Medina Central School District OwegoApalachin …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Caton No. 1 Fire District – Financial Oversight (2013M-262)
… and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 totaling more than $31,000 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Affordable Home Ownership Development Program
… stimulate the development, stabilization, and preservation of New York communities. Individual grants of up to $40,000 per dwelling can be provided to eligible … eligibility. The annual income and liquid assets of recipients must be below the limits stipulated in the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… New York State Comptroller Thomas P. DiNapoli is urging New … sure they spend any gift cards they received this holiday season. Unused gift card balances can eventually be turned … remains unchanged – gift cards and certificates owed to New York residents, or to unknown owners but issued by an …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… 2011, the DIBID received $347,875 from special assessments on approximately 200 taxable parcels, generated an additional … funding, for a total of $615,776 of total income. Key Findings The Executive Director did not ensure that … or by reviewing payroll to ensure that it was accurate. Key Recommendations Require adequate documentation for claims …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities for … sufficient documentation such as written contracts or rate schedules. Town officials have not ensured that accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly $27,000 in public funds for her personal use. Her thefts were … of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly $27000 in …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with … storm-related expenditures for which reimbursement was not received from the Federal Emergency Management Agency … Management Office (SEMO) were received. Town officials did not develop detailed repair cost estimates and a plan to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162