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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … the district has not filed its annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1755
… contained in the 2016-2019 Agreement between the State of New York and the Public Employees Federation (PEF), … A memo dated June 28, 2019 from the Governor’s Office of Employee Relations (GOER) authorized the 2018-2019 … Criteria Employees who meet the following criteria as of 03/31/2019 are eligible to receive the 2018-2019 Pilot …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1755-2018-2019-public-employees-federation-pef-pilot-firearms-training-andComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Akron Central … work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … there are no periodic reviews performed by a district official to ensure the accuracy of the leave records. Newark …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Subway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … March 1, 2013 through February 6, 2015. Background Transit is a constituent agency of the Metropolitan Transportation … conformance with the headways (time between trains) in the official schedule. The assessment determines the number of …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentDiNapoli Report Examines State School Aid Trends
… school aid patterns and trends in New York. “School aid is the largest single state-funded expenditure within the … of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state … funding by source has also fluctuated in recent years, with the state’s share peaking at 39.1 percent in 2008-09 and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Some of the important findings in the Finger … and Wayne Counties ranked second and third in the state for commodity sales, and Wyoming County was also second for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… The former highway superintendent for the Town of Erin in Chemung County made personal purchases and used gas, oil … today by New York State Comptroller Thomas P. DiNapoli. In October 2013, the former Superintendent Roger Burlew was arrested and charged with one count of grand larceny in the second degree, a class C felony, and four counts of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… this was due in part to market volatility and aspects of how the city calculates property taxes. “New York City’s … the city because property taxes account for about 45% of the city’s revenue. However, property tax disparity has … afford it, and at the same time, the city faces a shortage of affordable housing. A recalibration of the process used to …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersVillage of Washingtonville – Budget Review (B26-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2026-27 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Opinion 89-22
… to the reasonableness and safety of a plan of governmental services and prefer it over the judgment of the governmental …
https://www.osc.ny.gov/legal-opinions/opinion-89-22State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2001-14
… Contracts (intermunicipal agreement does not constitute "contract" within the meaning of General Municipal Law, … that the town and village have entered into an agreement under which the village has agreed to provide the use of its … by the prospect of financial gain to either party to the transaction, and noted that municipalities are held strictly …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14State Agencies Bulletin No. 1014
… agencies of new functionality in PayServ that allows for the selection of a 30% tax rate for nonresident aliens that … Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, nonresident alien … a federal tax withholding rate of zero or 14% depending if the country of origin has a treaty with the United States and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsOpinion 97-14
… FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: Unless otherwise … to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask … fire department to pay the cost of constructing a trophy case in the department's meeting room, and to pay for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14State Comptroller DiNapoli Releases Audits
… Management at all five sampled developments misspent funds, and management at two of the sampled developments …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… billing process provides visibility into the status of interagency receivables (open item) and payables … Billed Agency. If the Billed Agency disputes the amount of the charge, they must negotiate with the Billing Agency … voucher to the appropriate ChartField values for payment of the invoice before submitting the voucher for payment. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingState Agencies Bulletin No. 2323
… Hazardous Duty Pay and to provide agencies instructions for submitting payments not processed automatically. Affected … Agreement between the State of New York and C82, provides for an increase in location pay for eligible employees in the Security Supervisors Unit whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandNew York City’s Uneven Recovery: Mothers in the Workforce
… a larger increase in unemployment than fathers. While New York City saw a different trend initially, in 2022 the … Current Population Survey; OSC analysis Nine Percent of Black Mothers Still Unemployed in 2022 While mothers of all …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… numbers to the Board and no one compares canceled check images to the Board-approved abstracts. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events across the state in February, … Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We want to return this … can find out if they are owed some of the states $125 billion in unclaimed funds at events across the state in …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-events