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Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… [read complete report – pdf] Audit Objective Determine whether the Town of New Albion … weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk collected and deposited $937,815 on behalf of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Audit Objective Determine whether Wheatland-Chili Central School District (District) officials ensured network access … audit wheatland chili school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … to override the cap. DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While inflation continues to decline from recent highs, it remains …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… "I would like to thank Manhattan District Attorney Cyrus Vance for prosecuting this case and bringing this wrongdoer … attention and care," said District Attorney Cyrus Vance. "Instead of providing these young children with the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… Fiscal Reporting and Claiming Manual (CFR Manual), OASAS’ Administrative and Fiscal Guidelines for OASAS-Funded … agreement with SUS whereby SUS would provide Palladia with administrative services, including organizational strategy … SUS’ Board of Directors. Palladia charged the management fee, which is calculated as a percentage (7.3%) of Palladia’s …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… The audit covered the period from April 2019 through June 2024. About the Program HTFC, a component of Homes and … tenants. HTFC and USDA have a memorandum of understanding (MOU) that outlines the responsibilities of each agency for … rental subsidies. According to HTFC’s data, in May 2024, HTFC paid subsidies totaling approximately $1.9 million …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… $4.6 million with Schenectady Hardware & Electric Co. for electrical. Office of Parks and Recreation – Hurricane … York City’s Safe Routes to School Program and the Drive Smart and Park Smart pilot programs. Contracts that Provide Revenue to NYS …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014State Comptroller DiNapoli Releases Audits
… (2025-F-2) New York State has a significant investment in capital assets, which the Office of General Services (OGS) … Insurance Program, administered by the Department of Civil Service (Civil Service). In accordance with Civil Service’s … to the Charge NY program, aimed to install 10,000 public electric vehicle charging stations in New York State by 2021. …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2078
… agencies of OSC’s automatic processing of the 2022 APSU Clothing Allowance and to provide agency instructions for … of New York State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, an Office of Employee … authorizes the 2022 payment. Effective Dates The 2022 APSU Clothing Allowance will be processed in a separate check in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2180
… the employee: Has an Employee Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … verify the employee’s mailing address is up to date. Tax Information: The 2023 APSU Clothing Allowance is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York State … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsXII.5 Overview – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State … Units are no longer required to send paper vouchers and supporting documentation to the Bureau of State …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewXIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… access to the basic elements needed to create a project in an ‘Open’ status, maintain projects and the relationship … contracts. This user will be able to create a project in an ‘Open’ status allowing configuration of funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … opportunities. Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollNewark Valley Fire District - Board Oversight (2020M-30)
… Treasurer’s records. File annual financial reports within 60 days of the close of the fiscal year. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… percent of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Opinion 88-64
… AUTHORITIES -- Officers and Employees (employee health and dental benefits) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (health and dental benefits for housing authority employees) MUNICIPAL … public housing authority to provide employee health and dental benefits) INSURANCE -- Health Insurance (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 2007-8
… an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers … 204-a, 209-z: A town may not unilaterally impose an audit requirement on a fire company that provides fire protection … statute, for a town board unilaterally to impose an audit requirement on a fire company providing fire protection to a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8