Search
Town of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … for money to be lost or used for inappropriate purposes. In addition, the longer collections remain unremitted, the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… Law requires that moneys received by a state officer in his official capacity shall be deposited into a bank or … by certain securities pledged as collateral as specified in Section 105 of the State Finance Law. The purpose of this … Services -- Services provided by a banking institution in maintaining a bank account, including, but not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsState Agencies Bulletin No. 174
… the agency enters the earnings code RGH and the number of hours to be paid in the Time Entry panel. The begin and end … the employee will automatically be paid a fixed number of hours each biweekly period based on the number of standard hours on the employee's Job Data 2 panel. The begin and end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesTown of Sherburne – Budgeting (2025M-3)
… trends, in which recurring revenues finance recurring expenditures. This helps the Town to not levy more taxes than … The budgets underestimated revenues and overestimated expenditures. In addition, officials appropriated fund … The budgets underestimated revenues and overestimated expenditures In addition officials appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Medicaid by filing false and inflated reimbursements for transportation services, New York State Comptroller Thomas P. … in Phinaliz Communications, an Otsego County-based transportation provider for Medicaid recipients. Patients can use participating transportation services, which are billed to Medicaid, for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeState Agencies Bulletin No. 1852
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 93-20
… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may … issued by the town supervisor). Pursuant to Municipal Home Rule Law, §10, however, towns may adopt and amend local … things, their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the transaction of their …
https://www.osc.ny.gov/legal-opinions/opinion-93-20DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… a program to protect their declining populations, and my latest audit found the Department of Agriculture and … can to support it. I encourage the Department to implement my recommendations and thank them for the positive response … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programOpinion 92-5
… purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, 20 Opns St Comp, 1964, p 86 and 16 Opns St Comp, 1960, p 485 are superseded to the extent …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 93-12
… that the lodging expenses of a board member sharing a room with his or her spouse may be reimbursed by the municipality at the usual rate of a single occupancy room). Since the spouse of a member of a school district's …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Opinion 90-41
… by resolution, determine to construct the whole or any part of the sewerage system at the expense of the village. … by resolution, to determine to construct the whole or part of a sewerage system at the joint expense of the village … by resolution, to determine to construct "the whole or any part of a sewerage system as a general village charge, as a …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Reporting of Billboard Income
… the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualSelected Wage Investigation Procedures (Follow-Up) (2023-F-19)
To determine the implementation status of the four recommendations included in our initial audit report, Selected Wage Investigation Procedures (2019-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f19.pdfState Agencies Bulletin No. P-438
1985 Sal Increases, Changes in Loc Pay, Calc of Promotion Salary for M/C and Other Employees Excluded from Collective Bargaining Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-438.pdfReview of the Financial Plan of the City of New York - June 2006
New York City’s economy has remained strong in early calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2007.pdfMetropolitan Transportation Authority: East Side Access Cost Overruns - March 2013
The MTA is constructing one of the largest and most complex public works projects in the country, East Side Access (ESA).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2013.pdfReview of the Financial Plan of the City of New York - February 2008
The City projects a surplus of $4.1 billion for FY 2008, but $2.5 billion of that amount was generated in prior years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2008.pdfAn Economic Snapshot of Queens - May 2018
Queens is the largest in size of the five boroughs that make up New York City and the second most populous.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2019.pdfStreet Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdf