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Miller Place Fire District – Credit Cards (2024M-58)
… that credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … that credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an … or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: 86 charges …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. As … in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a school district or …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000 - 13
… is a member of a fire company could join a second company and, by so doing, automatically forfeit membership in the … of a volunteer fire company may not join a second company and thereby be deemed to have vacated his or her membership …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13State Agencies Bulletin No. 1526
… paid through the New York State Payroll System Background In November of 2012, OSC created a new employee identifier in the payroll system to eliminate the use of social security … to safeguard the NYS EmplID as well as all employee data in the Payroll System. Agency personnel should take the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemOpinion 88-55
… as of the date of the report, together with a statement of increase or decrease in such number during said fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Town of Butternuts – Highway Facility Capital Project (2021M-94)
… shed capital project (Project). Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … approximately $26.5 million. Key Findings The Board did not adopt budgets based on historical or known trends. As of … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andState Agencies Bulletin No. 917
… Method of Payment In accordance with the 2007-2011 PEF/New York State Agreement, teachers who have elected to be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersCourse Offerings (2019-S-19) 180-Day Response
To determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s19-response.pdfCourse Offerings (2019-S-19)
To determine whether the City University of New York (CUNY) is effectively matching course offerings to student demand.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s19.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8) 180-Day Response
To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8-response.pdfAdjustment Report for Pension Integrity Bureau (RS5527)
To make corrections to the salary, service and/or contributions listed on your employer report use form RS5527.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5527.pdfPerformance Incentive Program (2014-S-2), 90-Day Response
To determine whether the Rochester-Genesee Regional Transportation Authority’s Performance Incentive Program uses reasonable criteria to measure employee perfor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s2-response.pdfPerformance Incentive Program (2014-S-2)
To determine whether the Rochester-Genesee Regional Transportation Authority’s Performance Incentive Program uses reasonable criteria to measure employee perfor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s2.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35)
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s35.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfGuess? Inc. Shareholder Proposal
Shareholder proposal for Guess? Inc. to report each year on its responses to environmental, social and governance issues.
https://www.osc.ny.gov/files/press/pdf/guess-shareholder-proposal.pdfDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… The amount of unpaid tolls has risen since the expansion of cashless … tractor trailer is almost five and a half times that of a car. Prior to 2017, only the Henry Hudson Bridge used … cashless tolling, expanded to all nine TBTA crossings the number of unbilled tolls increased dramatically. In the first …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 96-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … moneys received from the sale must be placed in a reserve fund to amortize any outstanding obligations issued on behalf … a new town hall (see, also, e.g., McCabe v Voorhis , 243 NY 401; 1990 Opns St Comp No. 90-64, p 145, relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-96-16