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Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… The Board did not perform an audit of the Treasurer’s records for the 2011, 2012 and 2013 fiscal years until April … appropriate, accurate, complete or timely financial records and reports. The Board did not review and approve … Conduct semiannual audits of the Treasurer’s books and records, as per Department bylaws. Establish procedures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… annual report and did not annually audit the Treasurer’s records as required by the Company bylaws. The Board did not … operations, including regular reviews of financial records, reports and reconciliations. Annually audit the Treasurer's records. Establish controls to ensure that all fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… fuel inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. … should maintain accurate and complete fuel inventory records and should thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialVillage of Akron – Selected Financial Activities (2016M-133)
… the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through … did not maintain complete or accurate accounting records and reports. The Village had insufficient cash to … is recorded timely and accurately in the accounting records. Prepare accurate and conservative budgetary …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Fire Safety (2015-MS-1)
… December 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… State Comptroller Thomas P. DiNapoli and Attorney General … Eric T. Schneiderman announced the sentencing of former New York City Councilman Ruben Wills (D-Queens) to 2 to 6 … of approximately $30,000 in public campaign funds and state grant money. The jury found Wills guilty of one count …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenState Agencies Bulletin No. 2152
… after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification … 2024 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksState Agencies Bulletin No. 220
… Office of Mental Health Office of Mental Retardation State University of New York Effective Date Immediately Contract Provisions Chapter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000DiNapoli: NYC Tax Collections Stronger Than Anticipated
… New York City is projecting a surplus of $3.5 billion in … released today by State Comptroller Thomas P. DiNapoli. “New York City’s economy is strong and its finances face few … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedReview of Credit Card Expenses at Finger Lakes DDSO
… was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and guidelines (collectively, New York State procurement requirements) for the purchase of food …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, $702.2 million higher than … the Division of Budget (DOB), according to the monthly State Cash Report released by New York State Comptroller … State tax receipts totaled $599 billion through September the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearDiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… quarters of 2018, according to a report released today by State Comptroller Thomas P. DiNapoli. “Rising sales tax … collections grew 4.3 percent, the strongest growth in the state. Outside the city, only the Southern Tier had a growth … A number of counties along the eastern border of the state, from Putnam County to Washington County, saw fairly …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019The Increasing Threat of Identity Theft
… than 67,000 complaints of identity theft were reported in New York State during 2020, according to the Federal Trade … benefit or receiving a loan because of a stolen identity. New York State has taken numerous steps in recent years to … Arrests and Convictions for Identity Theft Offenses in New York State Costs, Characteristics and Causes of Identity …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… them at all. Although the Board audited the Justices’ records, the audits failed to identify the control … receipts and promptly entered into the Court’s records. Maintain adequate cash records to ensure that proper bank reconciliations can be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerTown of Ontario – Board Oversight and Information Technology (2013M-105)
… established requirements for leave requests, accrual records, and employee time records. The Board did not properly authorize interfund … off during their scheduled work day, and prepare time records supporting hours worked and leave time used. Approve …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… $80,000. The Town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at … an analysis of the Town’s fuel purchases and usage records. We determined that approximately 7,100 gallons … for. We also found apparent errors in the fuel usage records. The Town has not taken measures to provide physical …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386About the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two … of the largest public retirement systems in the world. The New York State Comptroller is the administrative head …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemIV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds … Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes (BAN’s) Proceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsOther Bulletin No. 73
… the eligibility criteria are affected. Background: The State University Construction Fund’s Board Resolution AD-8 … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilState Agencies Bulletin No. 648-A
… of 2006 which implements the Arbitration Award between New York State and the New York State Correctional Officers and Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01