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The Transportation and Warehousing Sector in New York City
… June 2022 PDF Version Highlights As of April 2022, the transportation and warehousing sector in the City has … the top 10 metropolitan areas in the nation for number of transportation, warehousing and utilities sector jobs … (4.7 percent). Despite the COVID-19 pandemic, air transportation is the largest subsector, employing 26,550 …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityOpinion 88-71
… of water rents. You indicate that the city's code provides for the imposition of a penalty of 10% on any water bill not … the due date. We understand that the code also provides for partial payment of past due water rents and that … if they act with competent authority, in good faith, and for sufficient consideration ( Radinsky v City of New York , …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Maine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Sherrill City School District – Reserve Funds (2017M-247)
… Background The Sherrill City School District is located in the Cities of Rome and Sherrill and the Towns of Kirkland, Verona, Vernon, Vienna and Westmoreland in Oneida County and the City of Oneida in Madison County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Westfield, Town of – Financial Management (2013M-389)
… 1, 2010 through November 21, 2013. Background The Town of Westfield, located in Chautauqua County, is governed by a … expense of taxpayers that reside outside of the Village of Westfield. The Board adopted budgets that inappropriately … tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Laurens - Budget Review (B4-14-21)
… this when developing the 2015 budget. The allocation of payroll expenditures in the highways funds does not appear to … on the 2015 budget. Consider changing the allocation of payroll costs between the highway funds. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Online Services
… You must log in to use these services VendRep System (VRS) | Create Account Contact Update: State agencies Local …
https://www.osc.ny.gov/online-servicesVillage of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Efforts to Collect Delinquent Taxes (Follow-Up)
… audit report. The objective of our initial audit, issued August 24, 2021, was to determine whether the Department is …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund budgeted … would provide enough funding for operations for nearly two years without a tax levy. Key Recommendations Attend training for …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) … and disbursements AND the pooling of cash assets of the funds within the State’s General Checking Account (GCA) for … be compared with a money market fund, with the individual funds investing moneys not needed for day-to-day activities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsTown of Ripley – Town Clerk Collections (2024M-139)
… the longer collections remain unremitted, the longer they are not available for Town operations. Our audit determined …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County … is being spent appropriately and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The … announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga County …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Annual IDA Report
… $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … are yielding the expected positive results.” DiNapoli’s report summarizes the most recent annual project and … verified by the State Comptroller’s Office. DiNapoli’s report also highlights other notable IDA activity in FYE …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Agencies Bulletin No. 2375
… be turned over to the Office of Unclaimed Funds in April 2026. Outreach to employees with uncashed paychecks issued in … making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers overpayments for 2025, … deadline, the employee is due a corrected wage statement (Form W-2C). However, the Federal, State, and Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksState Comptroller DiNapoli Releases Municipal Audits
… fund balance or ensure annual audits were completed. More real property taxes were assessed than necessary to fund … budgets indicating the district needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The board also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… these funds are allocated effectively and properly used. “My office will review all of the executive budget proposals …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal