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Audits of Local Governments: About Our Audits
… management and those charged with governance and oversight in using the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and Contribute to public accountability. Performance audit objectives can vary …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsTown of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Opinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1Comptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … Ms. Noel today entered a guilty plea before the Honorable Joseph J. Spofford, Jr. in Carmel Town Court to the class “A” …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnamTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations for the period January 1, 2012, through June … The Town operates its Court with two Justices - Justice Edwyn Hise has presided since 1998 and Justice James …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195City of Newburgh – Budget Review (B20-6-12)
… at a reasonable level to ensure funds are available in case of unanticipated expenditures or a shortfall in revenue. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12DiNapoli Announces Sale of General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 8 of tax-exempt and taxable New York State General Obligation bonds totaling $215.2 million. …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsDiNapoli Releases January State Cash Report
… accessible on his transparency website called Open Book New York ( www.openbooknewyork.com ). … State tax collections …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportTown of Warsaw – Tax Collection Remittance (P1-24-22)
… of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system designed to assist people with disabilities find employment services, according to an … 1 million working-age adults with a disability in New York, according to the American Community Survey …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedOther Bulletin No. 72
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … available for agency review after the automatic payments have been processed. All reports will be sortd by Department … earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who had a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfOther Bulletin No. 78
… Purpose: The purpose of this bulletin is to inform the State … Fund of OSC’s automatic processing of the April 2024 SCF M/C Retroactive Salary Increase and provide … are no positions with a Comp Rate Code of HRY or FEE. Agency Withholding Recommendations: Per DOB Bulletin D-1152, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-78-april-2024-state-university-construction-fund-scfOther Bulletin No. 84
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic … processing of the April 2025 SCF M/C Retroactive Salary Increase and provide instructions for payments not processed … on the Payment Effective Dates: An otherwise eligible employee who is on Leave of Absence (not related to Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOpinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Fund Financial Data – 2021 Financial Condition Report
… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… during the year. General Fund Balance (GAAP Basis) Increases From Prior Year At the end of State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. Key … cost-effective measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through July 8, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.7 million. Key Findings The … no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Agencies Bulletin No. 1825
… Security Performance Advances and provide instructions for payments not processed automatically. Affected Employees … and BU91 Background The following Chapter Laws provide for payment of performance advances on April 1 to eligible … and Police Benevolent Association, Inc. (NYSCOPBA) for interest arbitration eligible members of the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114