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Unified Court System Bulletin No. UCS-167
… Purpose To explain OSC’s automatic processing and to provide … who are not entitled to an increment or longevity payment due to an "Unsatisfactory" rating. The increment code must be … employees who did not receive an automatic payment but are due an increase as identified on the NHRP708 - Mass Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-167-april-2011-service-increments-longevity-payments-and-longevityMiller Place Fire District – Credit Cards (2024M-58)
… that credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … that credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an … or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Collection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Division of Criminal Justice Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DCJS-response.pdfVillage of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water fund and $1.7 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2010 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Opinion 93-31
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses … - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the members of the … to be reimbursed for their actual and necessary expenses. Public Officers Law, §64, however, provides that every public …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… in over seven years. The Division’s Mainframe information system is antiquated and captures only limited data. … Key Recommendations In designing a new data management system, include features that will allow the Division to more …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceCompliance With the Enough is Enough Act
… (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 … Institutions are also required to adopt an amnesty policy for alcohol and drug use; a students’ bill of rights; and comprehensive training requirements for administrators, staff, and …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actOpinion 91-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of trustees of a village ... all of the territory of which is embraced within the boundaries of a joint fire district …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: Read Fine Print on Your Holiday Gift Cards
… of Unclaimed Funds. “After the holidays, it’s easy to lose track of your gift cards,” DiNapoli said. “In 2020, over … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … With the …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsItalian Heritage Month Reception
… we will be joined by Joseph Sciame, President of IHCC-NY, INC, as our Emcee; Cav. Anthony Julian Tamburri, Ph.D., … President Chairperson of OSDIA Gift of Sight Committee Victor Calise Commissioner of NYC Mayor's Office for People …
https://www.osc.ny.gov/events/italian-heritage-month-receptionVillage of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… and costing taxpayers storage expenses, according to an audit released today by State Comptroller Thomas P. … New York state quickly purchased medical equipment to address the public health crisis,” DiNapoli said. “Now, … unused devices sit idle. I urge the Department of Health to develop and execute a strategic plan for the maintenance …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringTown of Burke – Fiscal Oversight (2016M-277)
… The Supervisor did not provide the Board with adequate monthly financial reports. The Board did not audit and … claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The Board did not … Town officials filed the required information with the State Office of General Services (OGS) to receive State …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Opinion 90-2
… town library is supported by town taxes levied against the taxable real property of the entire town including … to fund its share of the contract are charged only to the taxable property of that part of the town outside of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Allowable Levy Growth and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearHolland Central School District – Claims Audit (2021M-210)
… or planned to initiate corrective action. 1 New York State Education Law Section 1709 (20-a) … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… due, and adjudicating summonses that are disputed by the respondents. To accomplish these tasks, DOF maintains its … plead not guilty within the time allowed, or appear for a hearing). The Collection Division includes the Parking and … The DOF Collection Division only enforces collections from respondents who have New York plates and live within NYC. DOF …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsTown of Sidney – Budget Review (B4-13-19)
… are reasonable. The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital … fund is primarily responsible for the $1.9 million payable, the fund only has approximately $536,000 in current …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19