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XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… can be negligible, such as the amounts associated with meal allowances for day trips. However, in certain instances, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationVI.3.A Overview – VI. Budgets
… 8 of Education Law. It applies to all State Operations and Local Assistance type appropriations for all agencies … to be moved to the reserve segregation. Budget Transfers and Interunit Budget Transfers must be transacted against the … Guidance: On the Budget Header tab of all Budget Transfer and Interunit Budget Transfers, the Budget Entry type must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewGreene County Industrial Development Agency – Management Practices (2013M-95)
… the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January 1, 2011, to … be recouped. … Greene County Industrial Development Agency Management Practices 2013M95 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… State Comptroller Thomas P. DiNapoli and Attorney General Eric Schneiderman today announced that … in pension benefits issued by the New York State and Local Employees Retirement System. The benefits were … $6 million in restitution. Cizik was arrested in August 2014 by agents of the Polk County Sheriff’s Office in Florida …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsThe Dedicated Highway and Bridge Trust Fund: Where Did the Money Go?, October 2009
New York State and its local governments are responsible for the care and maintenance of more than 113,000 miles of highways and more than 17,400 bridges.
https://www.osc.ny.gov/files/reports/special-topics/pdf/transportation-highway-fund-2009.pdf25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater benefit, the …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384DiNapoli: Farms Generate $4.8 Billion for New York's Economy
… in revenue, with 15 agricultural products ranked in the top five nationwide, according to a report released today … Thomas P. DiNapoli. "Agriculture is a crucial piece of the state's economy, with farms contributing nearly $2.4 … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Board’s oversight of the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Thompson and Village of Monticello in Sullivan. The District provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Peck pocketed cash paid by residents for fines, fees and surcharges, according to State Comptroller Thomas P. … “For years, Ms. Peck violated the trust of her neighbors and stole thousands of dollars,” DiNapoli said. “Hopefully, … I thank the Jefferson County District Attorney’s office and the State Police for their hard work on this case.” “The …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftSag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program for the period … December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and … child, any applications for financial assistance and an accounting of all fees charged, paid, prepaid and overdue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, 2008; The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingDelaware County – Assigned Counsel (2016M-384)
… our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel … is located in eastern New York, consists of 19 towns and 10 villages and has approximately 48,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… examine the District’s transportation State aid procedures and information technology (IT) controls for the period July … in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates … should implement procedures to ensure the preparation and submission of transportation State aid documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationHighland Central School District – Financial Condition (2013M-358)
… in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by … in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on … balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a formal budget process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358City of Long Beach – Budget Review (B18-7-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action to implement or … the accumulated deficit in the City’s general fund and certain other funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Glen Cove -- Budget Review (B17-7-12)
… to have a combined unassigned fund surplus of $448,951 by 2017 year end, a significant improvement from the previous …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Town of LaGrange – Selected Financial Activities (2013M-107)
… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. … members. The Town’s 2011 and 2012 budgeted appropriations for all funds were approximately $10 million and $10.1 … that were deleted from the Court’s system; the reasons for the deletions were not documented. Further, 166 cases …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… of financial operations, the Town's procurement practices and claims auditing process and internal controls over the Justice Court's financial … contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47