Search
Opinion 88-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Since the above-cited opinions were rendered, as noted, a new consolidated gross receipts tax in article 13-A was … (see Belcher , supra ; Burnside Coal and Oil v City of New York , 131 Misc 2d 149, 502 NYS2d 622) which must, in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Internal Controls Over Selected Financial Operations (Follow-Up)
… of implementation of the nine recommendations included in our initial audit report, Internal Controls Over Selected … global missions across unified air and land operations in support of our communities, State, and nation. The DMNA … a system of internal control and to promote accountability in government. Under provisions of the Division of the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Village of Hempstead – Budget Review (B17-7-6)
… revenue and internal services funds as of May 31, 2005. New York State Local Finance Law Section 10.10 requires … to rely on real property taxes as an increased revenue source in the future is limited. Key Recommendations This …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Opinion 2005-6
… for private program); (contract for provision of services by private organization) MUNICIPAL FUNDS -- Youth Programs … on the prevention of teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may … town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Town of Stony Point – Budget Review (B6-13-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … (one-shot) revenue that will be received in one year, but will not necessarily recur in the following year. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Oversight of Food Service Establishments
… food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of … Health Protection, is responsible for overseeing New York State’s more than 90,000 food service establishments … for ensuring that those Establishments are adhering to the State Sanitary Code (Code). The Department administers …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsWillsboro Central School District – Student State Aid (2023M-119)
… manner for all special education students. Review all unclaimed State aid and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… do not claim approximately $1.5 million in eligible unclaimed project expenditures, seven districts will not … submitted in a timely manner. Review all the identified unclaimed project expenditures and submit corresponding …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located … account within 72 hours of collection, as required by law. Submit monthly reports to the JCF no later than the tenth day …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… Key Recommendations Adopt clear and comprehensive written payroll and personnel policies and procedures governing PTEs … audit boces erie 1 parttime temporary employee payroll …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollUnified Court System Bulletin No. UCS-132
… Support Allowance payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be … payment for eligible employees through the Time Entry page as follows: Earnings Begin Date: 2/20/08 for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceState Agencies Bulletin No. 1836
… superseded by Payroll Bulletin 1836.1 Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to … in Executive Agencies who work overtime due to events of the COVID-19 health crisis are affected. Background Pursuant to Division of the Budget (DOB) Bulletin H-0501 (Revised) issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesVillage of Clayville – Board Oversight (2015M-115)
… Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations for the … Village of Clayville Board Oversight 2015M115 …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Wallace Fire District – Board Oversight (2024M-126)
… complete report – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Eden Central School District – Capital Project Management (2024M-83)
Determine whether the Eden Central School District District Board of Education Board and District officials provided sufficient oversight of and managed the Districts 2022 capital project project in a transparent manner
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … Board. Prepare and submit the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… including the elimination of the more than $67 billion in state and local tax deductions reported by New Yorkers on … been part of the federal income tax since its inception in 1913, would be eliminated. This could significantly impact … New Yorkers because: New Yorkers reported $47.3 billion in itemized deductions for income taxes and $20.2 billion for …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… Retirement Fund (Fund) and the New York City Pension Funds. DiNapoli serves as the trustee of the Fund and Lander … serves as fiduciary to the city’s five public pension funds. “Wells Fargo employees are one of the company's most … Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and invests the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-and