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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Development Agency – Project Management Agency officials have developed adequate procedures for selecting and … through 2014, annual temporary housing costs in the county have increased by 400 percent from almost $183,000 to over …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2NYS Payroll Online Customer Satisfaction Survey
… We welcome your comments about our application. If you have a question related to your payroll information, contact your agency coordinator …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and motorcycle parts, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit revealed a … with grand larceny in the third degree, a class D felony, by the State Police and Oswego County District Attorney based …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefLanguage Access Services
… Objective To determine if the Department of Motor Vehicles is … from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) individuals and … that, due to gaps in the law, the Department does not have sufficient authority to enforce its language access …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … totaled $122.6 million. Key Findings District officials have not adopted policies and procedures for staff use of … if PPSI is allowed on these devices, and did not have an inventory prepared evaluating where PPSI data …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated … they received the appropriate contract pricing and did not have documentation to that effect. Our comparisons of items …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Ocean Beach – Credit Card Usage (2022M-206)
… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … and are paying only for those stipulated services. … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMain-Transit Fire Department – Credit Cards (2024M-77)
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … that was appropriate. As a result, 353 purchases may not have been for proper Department purposes. For example, two … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Unified Court System Bulletin No. UCS-328
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … the automatic negative retroactive adjustment may not have been processed because the overpayment was either not … will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… $68,523) of the tested credit card charges did not have a receipt or did not have an itemized receipt and 48 percent (232 totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Opinion 97-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … (applicability of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and …
https://www.osc.ny.gov/legal-opinions/opinion-97-17CUNY Bulletin No. CU-810
… as follows: Title Effective 12/29/2020 Effective 12/29/2021 Effective 12/29/2022 Effective 12/29/2023 Effective … Entry Earnings Codes requiring a manual adjustment as a result of a retro salary increase. To process a retroactive … taxable gross and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-810-cuny-retroactive-rate-increases-locksmith-skilled-tradeState Comptroller DiNapoli Releases Municipal Audits
… and Reports (Greene County) The supervisor’s failure to maintain complete and accurate records or adequately … by law. The accounting errors and untimely filing may have been detected had the board annually audited the … Had the board exercised appropriate oversight, it might have identified and corrected these errors. Town of Alden – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… FY 2021 to help balance that year’s budget, according to a report released today by State Comptroller Thomas P. … elevated during the financial plan period. DiNapoli’s report finds that though revenues could be marginally higher … the impact on next year’s budget is not yet known. Full Report Review of the Financial Plan of the City of New York …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearState Agencies Bulletin No. 1190
… ). … To advise agencies of the opportunity to submit test files to PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionOpinion 93-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Comptroller DiNapoli Releases Municipal Audits
… District , Greene County , Hewlett Bay Fire District , Long Lake Fire District No. 1 , Town of Milford , New … were generally up-to-date and complete. However, the clerk does not make an entry into the court and trust fund register … In addition, the board has not adopted a comprehensive IT policy. Long Lake Fire District No. 1 – Controls Over …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1