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Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Cassadaga Valley Central School District - Financial Management (2018M-110)
… were overfunded. Key Recommendations Adopt budgets that include reasonable estimates for appropriations and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Randolph Central School District - Financial Management (2019M-232)
… exceeding the statutory limit by more than $2 million or 10 percentage points. The Board and District officials … and recommendations and indicated they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Town of Wolcott – Information Technology (2020M-126)
… did not: Adopt any IT policies or a disaster recovery plan. Provide users with cybersecurity awareness training. Ensure the financial software, Town Clerk’s … a disaster recovery plan. Provide cybersecurity awareness training. Consider upgrading department software or implement …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions … Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… and are audited and approved before to payment is made. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mDepew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … for the District to realize approximately $487,000 in additional interest earnings. Had the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Comptroller DiNapoli Releases School Audits
… year’s appropriations, resulting in higher than necessary real property tax levies. With the significant increase in … the board and district officials elected to lower the real property tax levy 9 percent and increase educational …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1679
… Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay or Leave of Absence … above. Employees on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestState Agencies Bulletin No. 1149
… Date(s) Payments may be submitted for paychecks dated 5/3/12 Institution Extra Lag (09180) and 5/9/12 Administration … Additional Pay page: Earnings Code: LPS Effective Date: 3/29/12 (09180), 4/5/12(49xxx) or the date the employee … must use the procedure as stated in the section below to report any adjustments to overtime. The agency must use the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesState Agencies Bulletin No. 1735.1
… for the new Additional Pay Earnings Code to be used when an employee’s annual salary (including Location Pay) , converted to an hourly rate, is less than the Division of the Budget (DOB) … of ANN on or after the appropriate effective date Have an annual rate (including Location Pay) of less than $31,320 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.2
… job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State employees in all other job locations. Per … of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate effective date Have an annual rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… through SFY 2023-24, an increase of $14.2 billion, or 27 percent, from the previous five years. Major … of the state’s public authorities, is not fully integrated or coordinated, and there is no comprehensive public reporting of the state’s assets, their conditions, or the estimated costs necessary to maximize their useful …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingDiNapoli Finds Slow Property Tax Growth for Local Governments
… maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, counties reduced … tax freeze credit, which reimburses qualifying homeowners for property tax increases in communities that don’t exceed their tax cap, applies to local governments for fiscal years beginning in 2015 and 2016 and to school …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… consistent growth from the 52.5 million riders in 2022 and 35 million in 2021. To meet this growing demand LIRR … 303,519 trains in 2023 which was 77,453 more than in 2022. LIRR considers trains on-time if they arrive less than … delays in 2023 increased by 96 percent compared to 2022 as service increased 34% and ridership increased 24%. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityOpinion 90-35
… provides that, except as otherwise expressly provided by act of the Legislature or by local law adopted prior to … same or similar commodities will exceed $5,000 over the course of a fiscal year (1987 Opns St Comp No. 87-4, p 6; 23 … of an item will exceed $5,000, in the aggregate, over the course of a fiscal year, the district should carefully …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 2004-8
… 47 of the Insurance Law (§4701 et seq. , added L 1994, ch 689) generally provides, among other things, for the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… department and collect the initial deposit. When a bottle or can is not returned, the unclaimed deposit is held by the … quarter during the audit period and eight were missing one or more quarterly returns. The audit found that although the … information in the quarterly reports that may be errors or fraudulent reporting. For example: Some reports showed …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… position has deteriorated, and the cash available to pay operating costs declined from fiscal year (FY) 2020-21 to FY 2022-23, according to an audit released today by New York State Comptroller … financial position has deteriorated and the cash available to pay operating costs declined from fiscal year FY 202021 to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-board