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Newark School District Public Library – Board Oversight (2014M-54)
… The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs … which are not allowed by law, putting Library resources at a greater risk for loss. The Board has not adopted a … cards, claims processing, payroll processing and IT. Do not allow the privately-contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s … 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. The City is governed by its Charter and State laws. The City Council, which consists of …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The Department is governed by a 12-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Internal Controls Over Selected Financial Operations
… requests to NGB resulted in nearly $1.27 million in lost reimbursements. DMNA did not maintain an internal audit …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to improve controls over payroll to ensure that pay rates are properly authorized and time and attendance is properly …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board, however, did not establish policies and procedures to guide staff when processing claims, which were not audited prior to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Town of Ogden – Financial Management and Justice Court (2014M-234)
… totaled approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and … in its annual external audit report. If the Justices do not correct identified deficiencies, the Board can inform …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Capital – 2022 Financial Condition Report
… accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 percent five years earlier. The … the end of SFY 2021-22, the State reported $112.2 billion in capital assets, an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not include off-budget spending by public …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalOpinion 2000-14
… dollar amounts or as a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the … 201(4) of the Civil Service Law; see also 1983 Opns St Comp No. 83?37, p 43; 1980 Opns St Comp No. 80-550, … sum geared to the length of tenure . . . [representing] deferred compensation for services rendered, as opposed to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14State Police Bulletin No. SP-88
… being adjusted. The adjustment is included as salary for retirement purposes. OSC will supply the agency with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17New York City Budget Balanced But Economic Risks Have Grown
… year (FY) 2019 with a surplus of $4.2 billion, according to a report released today by State Comptroller Thomas P. … the local economy. The city increased the general reserve for FY 2020 to $1.15 billion, while maintaining the … https://www.osc.state.ny.us/osdc/rpt4-2020.pdf Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownHomeless Outreach Program at the Long Island Rail Road
… Zone. The presence of the homeless at LIRR stations is a growing concern for LIRR customers and staff, and sometimes … individuals as much as possible, the LIRR entered into a contract with Services for the UnderServed (SUS) to provide … but they also included the client’s name. We question how the outreach team made this referral without leaving …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of … average of 3.3 percent. The weakness in 2019 growth is even more pronounced at the county level, with collections … will receive an equivalent amount of funding derived from what would have been county sales tax revenue. Additionally, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… In 2016, the New York State Common Retirement Fund (Fund) reached agreements with six major … their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political spending. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingMonitoring the Green Innovation Grant Program
… Purpose To determine if the Environmental Facilities Corporation (Corporation) is … The Corporation’s on-site monitoring of the projects we sampled frequently occurred later in the construction … 50 and 75 percent completion. Also, the Corporation does not perform site visits after project completion to …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programState Agencies Bulletin No. 1691
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the taxable amount and must be reported in PayServ through either Time Entry or the agency … December 20, 2018). Tax Information Educational Assistance in excess of $5,250 is considered a taxable fringe benefit. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1691-educational-assistance-benefitsState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Binghamton Jamestown Board of Public Utilities Liverpool Public Library Monroe County Village of Nelliston and Town of Plattsburgh
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Review of First Quarter State Revenue Collections
… due to Medicaid expenses and the timing of the state’s pension contribution; General Fund spending (including …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collections