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Sales Tax Vendor Registration Practices
… District at 0.375%. The use tax is imposed on taxable items or services used in New York when a sales tax … assess penalties of up to $10,000 on vendors that make taxable sales without a valid COA. According to the … were denied a COA yet continued to operate and likely made taxable sales, as well as unregistered vendors that submitted …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesXI-A.9 Receiving – XI-A. Purchasing
… is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and … amount received, the date of receipt, and who received the goods or services. As a separate and unique point of control, … module in SFS to store documentation supporting receipt of goods or services. While it is an independent control point, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingDiNapoli: Convicted Drunk Drivers Not Installing Court-Ordered Ignition Locks
… The New York City Department of Probation (NYC Probation) failed to properly supervise thousands of New … by either the Queens District Attorney’s Office or NYC Probation. This audit examined those under the supervision of NYC Probation. Under the Child Passenger Protection Act, also …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-convicted-drunk-drivers-not-installing-court-ordered-ignition-locksTown of Hamburg - Finance Office (2023M-109)
Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamburg-town-2023-109.pdfAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… 50,000 residents. The County is governed by a 15-member Legislature. The County’s budgeted appropriations for 2013 are $111 million, which includes general fund appropriations of $86.8 million. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a … with the policy. The civil clerk performed virtually all financial duties without sufficient oversight or other …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… for procuring those goods and services which are not legally required to be bid, including the procurement of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Village received over $642,000 in non-recurring revenue without which the fund balance deficit would have been even … realistic estimates that enable operations to be financed without relying on non-recurring revenue sources. Conduct a …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationDiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Allegany County , City of … York State Comptroller Thomas P DiNapoli today announced his office completed audits of Allegany County City of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and unaccounted for cash receipts. In addition, the clerk was paid for 482 hours of leave valued at $8,235 that she had not earned and was not entitled to. The board's failure to establish … that over 50 percent of the police department's overtime was due to staff shortages. Based on the overtime hours that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Town of Pound Ridge – Procurement and Claims … officials cannot support that all goods and services were procured in the most cost-effective manner, which may … $745,372. In addition, 48 claims totaling $299,716 were not properly audited by the board before payment and 226 …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Audit Recommends Better Protections for Child Performers
… The state Department of Labor is falling short in enforcing New York’s laws to protect … One performer, who obtained a temporary permit which is only valid for 15 days, had 19 deposits into the trust … $25,000. However, the amount owed to most child performers is small, ranging from $1 to $100. The Comptroller's office …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersXI-A.8 Payment Tolerances – XI-A. Purchasing
… of the State Comptroller (OSC) approved the use of select payment tolerances (tolerances) in the Statewide Financial System (SFS) for preferred source, centralized contract, and discretionary … process without a match exception and ultimately result in payment to the vendor without Business Unit staff …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesState Comptroller DiNapoli Releases Municipal Audits
… vendors for threat information. However, no evidence was found that such information is routinely shared. Town of … tax revenue to its town-wide funds. As a result, $277,744 was improperly allocated to the town-wide general fund … usage. At the time of the audit, the director of probation was under investigation for taking leave from work without …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… Authority (MTA) will be able to limit future fare and toll increases to 4 percent as planned will depend on the … to assess the impact on the MTA’s finances, its fare and toll-paying customers, or the state and city budgets. Under … more than in 2014. Even with planned biennial fare and toll increases of 4 percent, the capital program would …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallSUNY Bulletin No. SU-266
… in Pay Period 16L who become eligible: If an employee was not eligible at the time of the first payment, but … 22L) and 07/24/2019 (Administration 7L). If an employee was not eligible at the time of payment in either … shall be eligible for the salary increase if the employee was reemployed in an equivalent position for a least one (1) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-266-2016-and-2017-retroactive-salary-increases-psnu-employeesCity of Glens Falls – Financial Condition (2013M-150)
… of our audit was to review the City’s financial operations for the period January 1, 2010, to December 31, 2012. … The City’s budgeted general fund appropriations for the 2013 fiscal year are approximately $16.7 million. The City’s budgeted water and sewer fund appropriations for the 2013 fiscal year were approximately $3.2 million and …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… and internal controls over information technology for the period July 1, 2011 through December 31, 2012. … School, located in the City of Rochester in Monroe County, is governed by a Board of Trustees which is comprised of 15 … and actions taken related to leasing buildings in the official Board record to help provide assurance that the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… the Town of Albion. The Village dissolved on June 1, 2013. All of the remaining Village assets, on the effective date of … bonding and whether the Town can submit a claim to recover all, or a portion of the loss. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the … 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange … Village of Montgomery Purchasing and Information Technology 2013M210 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210