Search
DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… 343 cases with ordered restitution totaling $2.8 million in Chenango , Erie , Franklin , Jefferson , Orange , Putnam … payments that were ordered to be paid, including $171,028 in prior period arrears. DiNapoli’s auditors also found all … locate victims or could not identify the source of funds in their restitution account. In total, the departments had …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsComptroller DiNapoli Releases Municipal Audits
… making purchases on behalf of the system’s member public libraries. These purchases included 289 computers and 110 … computer accessories and warranties for member public libraries. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … District has an increased risk that its assets could be lost, stolen or misused. Key Recommendations Ensure the … are conducted at the frequency indicated in the District’s fixed asset inventory policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … Key Findings The Board did not provide adequate oversight to ensure that financial activities were properly recorded … accounting records or provide regular financial reports to the Board. She also did not file required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60State Comptroller DiNapoli Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… salary or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) Internal controls over the justice court’s accounting and reporting of financial activity are not adequate. The village justice did not consistently perform bank reconciliations, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… report – pdf] We also issued 10 individual reports to the following Counties: Greene , Jefferson , Madison , … Key Findings Officials in the 10 County Departments did not always adequately provide consumer protections by helping … update the inventory of devices. Four Departments did not have documentation to support 25 of 74 (34 percent) reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Oakfield-Alabama Central School District – Procurement (2024M-103)
… Objective Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York … and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … health care services billed but not provided) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments to employees …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Agencies Bulletin No. 2112
… the state the withholdings were withheld for, however OSC does not withhold State tax. OSC Actions Create and mail Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2112-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2207
… the state the withholdings were withheld for, however OSC does not withhold State tax. OSC Actions: Create and mail …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2009
… or taking advantage of a treaty between their country and the U.S. with wages in tax year 2021 are affected. … are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty or … New York are Exemption Code 04 (Exempt under tax treaty) and 00 (Not Applicable). Box 3b: Tax Rate This box is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… the state the withholdings were withheld for, however OSC does not withhold State tax. OSC Actions OSC will create and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 2317
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2024 … in tax year 2024 are affected. Background: According to the IRS instructions for Form 1042-S, amounts subject to … Form 1042-S is being issued. City University of New York (CNY) State of New York (NYS) Box 12e: Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2317-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … access rights, data backups and breach notification. In addition, the board did not adopt a disaster recovery …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2