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Town of Clarkson - Justice Court Operations (2018M-57)
… Key Findings Justices did not provide adequate oversight of Court operations. Collections were not always properly and … 283 (23 percent) were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or … to the DMV. Key Recommendations Provide adequate oversight of Court operations. Issue complete receipts and properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57DiNapoli: NYC Tax Collections Stronger Than Anticipated
… New York City is projecting a surplus of $3.5 billion in fiscal year (FY) 2019, which it plans to use to help balance the $92.5 billion proposed 2020 budget, but tax collections … New York City is projecting a surplus of $35 billion in fiscal year FY 2019 which it plans to use …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same … distributions against what had been reported by sales tax vendors for the reporting quarter, and adjusts payments … and will provide a more accurate regional picture of sales tax collections during the second quarter (April-June) of …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Legal Topics and Approvals
… Advisory Legal Opinions Local Debt Refunding: Procedures for Seeking Comptroller's Approval Relating to Refunding … are not automatically granted to municipalities. This 14 page publication describes the procedures for … Water Improvements - Part 85, Chapter III of Title 2 the Code of the Rules and Regulations of the State of New York …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden … a result, officials did not maximize interest earnings for the district. Auditors determined officials did not develop … rates. Officials earned interest totaling $246,431 during the audit period, however, they could have earned an …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… announced that Joseph Ross, the former insurance broker for the Metropolitan Council on Jewish Poverty (“Met … I thank Attorney General Schneiderman and his staff for partnering with us to recover millions of dollars in … against more than 60 public officials and their cronies for abusing state funds, and with through my partnership …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerState Comptroller DiNapoli Releases Municipal Audits
… of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe County , … the required purchase orders. Jamestown Board of Public Utilities – Energy Efficiency and Recycling Programs … audits of the Town of Binghamton Jamestown Board of Public Utilities Liverpool Public Library Monroe County Village of …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0City of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million … raise the sanitation and water rates prior to the adoption of the budget. Review the estimate for police overtime and …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… To assess the accuracy of the Workers Compensation Boards reported assessable expenses and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… (Board) has adequate procedures in place to accurately report its assessable expenses related to administration of Sections 50(5), 151, and 228 of the … Key Recommendations Ensure the adjustments noted in this report are included in the 2013-14 assessment. Provide …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were … through January 26, 2015. Background The Association for Neurologically Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has provided a …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedState Agencies Bulletin No. 967
… for Submitting 2009 Returned Paychecks, AC230s submitted by January 11, 2009 can be reflected in the employee’s Form … State and Local tax balances for 2010 will not be reduced by the amount of this refund. The IRS considers overpayments … or be subject to any taxation. Impact on Recovery of Taxes by the Agency OSC has a limited ability to recover taxes for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/967-processing-salary-refunds-ac230s-submitted-osc-after-january-11-2010Opinion 94-22
… This opinion represents the views of the Office of the State … of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning … improvement district, for the purposes of carrying out such activities as may be prescribed in the district …
https://www.osc.ny.gov/legal-opinions/opinion-94-22South Seneca Central School District – Online Banking (2021M-164)
… conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7New York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… May 13, 2021 Edition Economic Impact Payments in New York Since March 2020, the federal government has enacted … of this, $23.8 billion (or 5.8 percent) was received by New York residents, accounting for 1.6 percent of New … from enacted tax increases and the legalization of online sports betting and recreational marijuana use. These …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Opinion 2006-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … LAW §802(1)(b): When a town board member has an interest in town purchases from an auto parts store solely because the … member’s interest, however, would have to be disclosed in accordance with General Municipal Law §803. Also, the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Vendor File Advisory No. 12
… Guidance: Effective July 1, 2022, the Vendor Management Unit will no longer accept paper forms to update vendor information. Agencies must instruct vendors to use the Vendor Self-Service Portal to update their legal name, … Using the Vendor SelfService Portal to Update Vendor Information …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationTown of DeKalb – Financial Management (2016M-427)
… the Town's financial operations for the period January 1, 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427