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Town of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Town of Amity - Town Clerk (2018M-183)
… for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… Hudson Falls Central School District Retiree Insurance Contributions …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsCarmel Central School District - Extra-Classroom Activities (2018M-45)
… [read complete report - pdf] Audit Objective Determine whether … totaling $89,165. For two collections totaling $5,144, sales tax totaling $431 was not set aside for remittance to … for all receipts and disbursements. Ensure applicable sales tax is collected and remitted to the State. Update and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45LaFayette Central School District - Fixed Assets (2018M-073)
… with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Town of Clarkson - Justice Court Operations (2018M-57)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Town of Dayton - Supervisor's Records and Reports (2019M-189)
… and accurate financial records and properly receipt all revenues, when required. Provide the Board the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189City of Johnstown – Internal Controls Over Payroll (2015M-75)
… over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. Background The City of … records. Not all department heads signed employee time records to document their approval. Key Recommendations Establish written policies and …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… method of soliciting competition in the procurement of all professional services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingTown of Chester – Time and Attendance Records (2017M-287)
… implemented adequate policies and procedures over employee time and attendance and leave records for the period January … $11.8 million. Key Findings Some employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Town of Bethany – Town Clerk Fees (2017M-226)
… properly accounted for fees for the period January 1, 2016 through August 14, 2017. Background The Town of Bethany is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Indian Lake Central School District – Claims Auditing (2016M-15)
… The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15DiNapoli Releases Analysis of Executive Budget
… The $168.2 billion State Fiscal Year (SFY) 2018-19 Executive Budget proposes several measures … Comptroller Thomas P. DiNapoli. "It is a high-pressure year for the state budget. Decisions made in Washington pose … over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. "At a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 1753
… withholding will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingDiNapoli: State Faces Potential Budget Gaps
… 2 percent, outyear gaps will occur beginning in SFY 2018-19. Based on DOB’s projections, DiNapoli’s report estimates … percent. The Enacted Budget Financial Plan relies on $5.9 billion in temporary or non-recurring resources, excluding … state-supported debt capacity will decline from $4.9 billion in SFY 2015-16 to $105 million in SFY 2019-20. The …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap … today by State Comptroller Thomas DiNapoli. "New York sent an estimated $40.9 billion more in tax payments to … return for all states was $1.18 cents per tax dollar sent to Washington. In federal fiscal year (FFY) 2013, New …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… Much of the growth was led by Asian, Hispanic and Black seniors calling the city home, along with more seniors … from 2000 to 2023 can be attributed to Asian, Hispanic and Black older adults. The population of Asian and Hispanic … adults each more than doubled from 2000 to 2023, while Black older adults increased 68%. New York City’s …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsState Agencies Bulletin No. 290
… and combat zone compensation Box 13 Checkbox [ ] Retirement Plan Box 14 Other Amounts to be reported: 414 (H) … excluded amount. This is the amount awarded by NYS Workers' Compensation Board, which is excluded from the … will be printed on all copies of the W-2 and includes the NYS Federal ID # (14-6013200), City University Federal ID # …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingOpinion 88-45
… statute. You state that a bank has offered to lend the county money pursuant to the following terms and conditions. … plan, the bank would agree to make funds available to the county up to a predetermined amount. The county would be … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing …
https://www.osc.ny.gov/legal-opinions/opinion-88-45