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State Comptroller DiNapoli Releases Municipal Audits
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsTown of Butternuts – Highway Facility Capital Project (2021M-94)
… its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated … reports that show revenues and expenditures compared to the budget. Follow the procurement policy, applicable … findings and recommendations but indicated they planned to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Village of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 requires all local governments that have … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Calculating Days Worked – Legacy Reporting
… SWD set by the employer. The typist is paid on a monthly payroll and worked 22 days during the report period. The … If, however, an employee is on unpaid leave during a payroll period, you must reduce the days worked reported by … If, however, an employee is on unpaid leave during a payroll period, your monthly report should reflect a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedSUNY Bulletin No. SU-250
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuState Agencies Bulletin No. 768
… will be produced on December 20, 2007, after the automatic payment is processed. Prorated or Composite Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… will be produced on December 17, 2008, after the automatic payment is processed. Prorated or Composite Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureUnified Court System Bulletin No. UCS-281
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees … Pursuant to Article 7-B, Section 220 of the Judiciary Law and the agreement between the Chief Administrative Judge … salary based on the number of calendar days served in the calendar year for Judges who serve only part of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtState Comptroller DiNapoli Releases Audits
… of Taxation and Finance — Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up) (2021-F-30) An audit issued in 2020 looked at … to allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as they are required to do by …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … implementing one and partially implementing two. Hudson River–Black River Regulating District – Security Over Critical Systems (Follow-Up) (2025-F-5) The Hudson River–Black River Regulating District …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0Opinion 90-45
… -- Standardization (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A standardization resolution must … and economy." Subdivision 5 of section 103 of the General Municipal Law provides that, upon the adoption of a … a resolution must be made, in the first instance, by the municipal governing board. Nonetheless, while we will not …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Comptroller DiNapoli Releases Audits
… Auditors reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact … In 55 of the 69 cases, the first contact did not occur for more than 120 days, including 13 cases for which contact …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsDivision of Housing and Community Renewal Bulletin No. DH-132
… Override RGH Regular Pay Hourly Employee RGS Regular Pay Salary Employee Note: In instances where the earnings dates … earnings that are calculated by the system based on annual salary such as OT for Annual 2080 (Earnings Code OCS). These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-132-district-council-37-dc-37-2024-non-pensionable-lumpState Comptroller DiNapoli Releases School District Audits
… assets with a combined cost of $55,832 were not recorded on the inventory list. District officials were unable to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1659
… expenses must now be included in the employee federal taxable gross and applicable taxes must be withheld. Moving … (OSC) has created a new Additional Pay Earnings code, TMV (Taxable Moving Expense), to be used for taxing moving … Earnings: If the moving expense payment was $1-$500, the taxable earnings amount will be the same as the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… cannot demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key … Include a list of other desired items as alternates in original project plans and bid specifications. Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the Town of … sufficient controls over the procurement of professional services. Key Recommendations Discontinue making deferred …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingVillage of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. … Village of Painted Post Board …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92