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Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Claryville Fire District is a district corporation of the State, distinct and separate from the Town of Neversink … or contract for, an annual audit of the Treasurer’s records. While the Treasurer maintained cash balances showing … or contract for, an annual audit of the Treasurer’s records. Reconcile the District’s accounting records to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program (the … Freeze program) beginning in levy year 2014. Each of these credits are intended to offset the cost of property or school …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsComptroller DiNapoli Releases Municipal Audits
… (Niagara County) The board did not ensure that the highway superintendent complied with competitive bidding requirements … the town’s procurement policy when making purchases. The superintendent did not consistently solicit written quotes or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-145
… agencies of OSC’s automatic processing of the October 2025 DC 37 RRSU LLS payment and provide instructions for … State of New York and DC 37, provides for payment of the 2025-2026 Longevity Payment effective October 2025 as a one-time, lump sum payment in the amount of $1,500, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationUnified Court System Bulletin No. UCS-137
… units and legislation for unrepresented employees in the Unified Court System, provides for increases in the amounts paid as … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Agencies Bulletin No. 1462
… This box is populated with the employee’s Social Security (SSN) Number as written in the National ID field on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1462-form-1042-s-foreign-persons-us-source-income-subject-withholdingOpinion 97-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Opinion 92-46
… The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need … by a village of kitchen utensils, furniture, books and sports equipment to be used at a village youth center should … by a village of kitchen utensils furniture books and sports equipment to be used at a village youth center should …
https://www.osc.ny.gov/legal-opinions/opinion-92-46DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… Thomas P. DiNapoli today announced that an audit of the Metropolitan Transportation Authority’s New York City … NYC Transit violations has cost tens of millions more over the years. “New York City Transit can and should do more to … its rules,” DiNapoli said. “With trains bursting at the seams and delays on the rise Transit needs every dollar …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated … of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, 2014 through April 12, 2018. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Freeport Union Free School District , Island Trees Union Free School District , Ontario-Seneca-Yates-Cayuga-Wayne … Springs Central School District , Wantagh Union Free School District , West Genesee Central School District …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… as MWBEs. In 2013, DED implemented a fully integrated online certification process for submitting both first-time …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 88-59
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … justice to serve." [Emphasis added] Although your inquiry does not detail the circumstances under which the village was … After the public hearing on the tentative budget and any revision of the budget, the wages and salaries become …
https://www.osc.ny.gov/legal-opinions/opinion-88-59DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller … that its current revenue structure may not be sufficient to cover ongoing and future capital needs. “The Thruway …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsOversight of Child Protective Services
… and received roughly 300,000 calls annually for the 2 years prior to the COVID-19 pandemic. Calls decreased to just … but are not limited to, those related to children 18 years of age or older and children residing outside of New …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesProtection of Managed Pollinators (Honey Bees)
… to meet the needs of beekeepers requiring certificates to ship honey bees out of State. It was able to conduct all the …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesOpinion 94-30
… COUNTY CLERK -- Fees (amount of index fees remitted to State) FEES -- Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY … County clerks outside of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of …
https://www.osc.ny.gov/legal-opinions/opinion-94-30XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… loaned to non-State agencies in anticipation of (1) future repayment from the recipient, or (2) future reimbursement … Law requires that no loans shall be made until a written repayment agreement, including a schedule as to when the … corporations from regular appropriations subject to repayment agreements. These are not advance appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… Finds Properties in Forest Protection Program That Dont Qualify …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-properties