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Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… complete report - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did … Determine whether the Village of Sherman Village Treasurer recorded and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39NYC Budget Is Balanced but Risks Are Growing
… the budget are prudent.” The city added a total of 820,400 jobs between 2009 and 2018, the largest and longest job … or to narrow the projected budget gaps. The most immediate risk to the city’s finances is the potential impact of the … of uncertainty in the city’s tax projections. The largest risk to the budget remains the potential for an economic …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingCherry Valley Fire District - Board Oversight (2019M-141)
… billed for and costs are equitably allocated between the District and towns outside the District. Ensure AUDs are filed with our office within 60 … the fiscal year. Annually audit the Treasurer’s records. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141State Agencies Bulletin No. 1861
… An active employee being paid by multiple companies must only provide Form W-2 statement consent once. They will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2DiNapoli: State Tax Receipts Exceeded Updated Projections in First Quarter
… 2023-24, $450.8 million higher than estimates released in the Division of the Budget’s (DOB) Enacted Budget … billion lower than last year through the quarter ending in June 2022, according to the monthly State Cash Report … eased and hiring has held up, consumer spending has slowed in recent months and some tax collections are showing signs …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-tax-receipts-exceeded-updated-projections-first-quarterDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… preference to suppliers of 100% verified sustainable palm oil and set a goal of using only sustainable palm oil in all … new policy, Safeway will: Ask suppliers to provide palm oil and palm derivatives for its products that are verified … preference to suppliers of 100 verified sustainable palm oil and set a goal of using only sustainable palm oil in all …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilState Agencies Bulletin No. 2348
… Code Description 404 SUNY 403(b) 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Congress and is provided here for informational purposes only, as the sentence will be determined by the court. Mr. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedDiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… State tax collections totaled $18.6 billion in the first quarter of the new fiscal year, $1.2 billion less than the same period last year and … or 10.9 percent), but was partially offset by an increase in business tax collections (up $266.6 million or 16.5 … State tax collections totaled $186 billion in the first quarter of the new fiscal year $12 billion less …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionWhat Not to Report – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportDiNapoli: NYC Spending Priorities Shifted During Pandemic
… current budget also includes about $3.24 billion of city funds to support new initiatives and cost mandates to address …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicVillage of Dansville – Water and Sewer Operations (2017M-273)
… November 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected five-member Board of Trustees. The … and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should develop a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273CUNY Bulletin No. CU-668
… who meet the eligibility criteria Background Pursuant to Section 6220 of New York State Education Law, yearly … appropriate increment code. Promotions Effective January 1, 2020 To allow for automatic processing, promotions for … is below the ‘last one-year step’ on the 04/19/2018 salary schedule, OSC will automatically insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-668-january-2020-city-university-new-york-cuny-incrementsDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… and paid herself an additional, illegal salary. Lisa Stone, 45, of Hammondsport, pleaded guilty today to grand … Brooks Baker and the Steuben County Sheriff’s Office. Stone confessed to DiNapoli’s staff and the Steuben County … fire district money was not properly safeguarded, allowing Stone to steal $9,224. She wrote herself extra salary checks, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsLetchworth Central School District - Reserves (2018M-176)
… complete report - pdf] Audit Objective Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve fund policy does not adequately address … Determine whether the Board properly established reserve funds and maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176DiNapoli Says State Opioid Treatment Programs Need Better Coordination
Some individuals on Medicaid receiving treatment for opioid use disorder might have received unnecessary or dangerous opioid prescriptions outside of their treatment programs according to an audit issued by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… and funds to support incentive programs; however, only a small amount of this funding has been received. Since …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersTown of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99City of Lockport – Budget Review (B20-1-9)
… firefighters. City officials told us they will hire four new firefighters each year from 2021 through 2023, but have …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9