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Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Oversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt. Remit real property taxes to …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Cheektowaga Central School District - Capital Project Management (2022M-90)
… $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders … timely to the New York State Education Department (SED) for approval. Key Recommendations Transparently share capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of North Haven – Collections (2024M-99)
… recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could be lost, … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Ardsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and maintaining unreasonable reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52DiNapoli Honors Community Leaders During Italian Heritage Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for … Meucci Lodge #213, Order Sons and Daughters of Italy in America. Capicotto became a builder and contractor in …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fYates County – Court and Trust Funds (2025-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Village of Addison – Board Oversight (2024M-8)
… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8State Fiscal Year 2022-23 Enacted Budget Analysis
… May 2022 PDF Version The New York State Budget for State Fiscal Year (SFY) 2022-23 was adopted on April 9, … historic federal financial assistance and enacted tax increases. Economic performance also surpassed expectations, … for certain workers receiving an annualized base salary of $125,000 or less; and $136 million in State …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisUnified Court System Bulletin No. UCS-139
… Purpose To notify Unified Court System agencies of the Retroactive Salary and Location Pay Increases, to explain OSC’s automatic processing and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesOpinion 96-4
… of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures … of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of … and "unanticipated revenue losses", and to mitigate tax increases in excess of five percent. In addition, General …
https://www.osc.ny.gov/legal-opinions/opinion-96-4State Agencies Bulletin No. 1013
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … negotiated agreement between the State of New York and PEF provide for the payment of Performance Advances to … Advance to an increased Job Rate on the April 2010 salary schedule. Effective Date(s) 9/30/10 Administration - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1013-october-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1068
… processing of the LLS payment and to provide instructions for payments not processed automatically. Affected Employees … (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate for the … LLS based on the reason the demotion occurred. Automatic Retroactive Processing Overtime The LLS payment is included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1068-april-2011-civil-service-employees-association-csea-longevity-lump-sumOpinion 89-18
… training) TOWN ASSESSOR -- Training (reimbursement for wages lost from regular job) TOWNS -- Powers and Duties … is in dispute. It is well-established that payments of salary which have been made by a municipality in excess of … the officer to agree to repayment through deductions from salary may be limited, to some extent, by public policy …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Police Bulletin No. SP-207.1
… processing of the April 1, 2020 and April 1, 2021 Retroactive 2% Salary Increases and provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2071-april-1-2020-and-april-1-2021-retroactive-2-salary-increases-state-0DiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… July 311 data over the past four years shows an increasing trend in complaints highlight poor housing conditions such as …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decade