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Village of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Enforcement of the Mitchell-Lama Surcharge Provisions
… on the income affidavits submitted for the 2012 calendar year, the most recent year for which DHCR had verified affidavits at the time of … on an ongoing basis during occupancy. By April 30 of every year, occupants of each apartment are required to submit an …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Community College Safety Reporting (2015-MS-2)
… letter reports to the following community colleges: Fulton Montgomery [pdf] , Genesee County [pdf] , Herkimer County [pdf] , Niagara County [pdf] , … Annual Security Report (ASR) disclosing information about college safety policies, procedures and crime statistics. …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2County of Rockland – Budget Review (B6-15-21)
… expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of North Tonawanda – Financial Operations (2012M-203)
… maintain records indicating they sought written or verbal quotes, as required by the purchasing policy. We tested 24 … did not maintain a record of the verbal or written quotes required by the procurement. Key Recommendations … department heads obtain the required verbal or written quotes for the procurement of goods not subject to …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … We found that important recordkeeping functions were not performed to ensure accountability over the Court’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … administrative services including the operation of a Justice Court with an elected Justice and an appointed court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Opinion 93-2
… discussed in the opinion. REFERENDUM -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; …
https://www.osc.ny.gov/legal-opinions/opinion-93-2State Agencies Bulletin No. 276
… (full and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, Council 82, NYSCOPBA, UUP, GSEU, PBA, … agency contact person, phone number, and if available, e-mail address. Note: The orders must state that the activation … must notify Chris Nolette, via e-mail or the Position Data form, to update the employee's position to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/276-payment-military-stipend-events-september-11-2001DiNapoli: Brooklyn is King of NYC Economic Growth
… Brooklyn’s economy is expanding, adding jobs and businesses … decades of losses, according to an economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn is booming and people want to live there because of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthOpinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … if the expenditure for these purposes is to be paid by taxes levied for the fiscal year in which the expenditure is … liability attaches for failure to use due care in carrying out general governmental functions such as ... the issuance …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Comptroller DiNapoli Releases Municipal Audits
… not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 (64%). The clerk …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Village of Middleport – Water and Sewer Rents (2013M-313)
… we reviewed eight credit adjustments totaling $516 from individual customer accounts and found that none of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313CUNY Bulletin No. CU-606
… 016839) and Recruitment Retention Initiative (RRI) Titles with Increment Code 9999 to determine if the employee is due … eligible employees in the Distinguished Professor titles with a Salary Administration Plan of C01 and Job Code 015937 … Code of ANN; and Have a Payroll Status of Active or Leave With Pay; and Meet the eligibility criteria for one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 1777
… Affected Employees Employees in APSU – BU31 who meet the eligibility criteria are affected. Effective Date(s) The 2019 APSU … Investigator 2 Major Environmental Conservation University Police Investigator 1 University Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1777-2019-clothing-allowance-certain-agency-police-services-unit-apsuState Agencies Bulletin No. 1811
… reallocation. These employees require manual processing for payments such as performance advances or longevity. Going … Actions OSC has created NYS position numbers in PayServ for downward reallocated titles for each agency with employees affected by the change. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedVillage of Washingtonville – Budget Review (B25-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 … fund as of February 28, 2023, including the remaining principal amount of any budget, deficiency and/or revenue … limited by the lack of complete, accurate, and current accounting records maintained by the Village. For example, …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of … unemployment rate of 6.3 percent. At the same time, demand for social safety net services has shot up, with significant … $1.4 billion in agency needs in FY 2021, most of which is for costs associated with COVID-19 and for unplanned special …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingEnglish Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programs