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Rockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfAccountability and Surplussing of Vehicles (2018-S-42)
To determine whether the Office for People With Developmental Disabilities (OPWDD) properly accounted for and surplussed its New York City region vehicles...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s42.pdfCalculating Record of Activities Results and Days Worked
Step-by-step instructions for calculating the record of activities (ROA) result and days worked for elected and appointed officials who are NYLSRS members.
https://www.osc.ny.gov/files/retirement/employers/pdf/calculating-roa-results-days-worked.pdfAccountability and Surplussing of Vehicles (2018-S-42) 90-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) properly accounted for and surplussed its New York City region vehicles...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s42-response.pdfSection 21 (L) Election Form (RS5379)
For NYSLRS Tier 1 & 2 members (and Tier 3 & 5 PFRS members who are non-contributory) to request to make voluntary contributions to NYSLRS for an annuity.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5379.pdfDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly stole … trust by stealing town fees and will be held accountable for her actions," DiNapoli said. "My staff, working with law … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesCUNY Bulletin No. CU-409
… Automatic Processing After payroll processing is complete for Pay Period 8C, OSC will automatically apply Increments to … Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last 1 year … 7/1/10. Control-D Reports The following Control-D report will be available June 18, 2010 for agencies to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010Opinion 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 … charged one-half of the flat fee. The city determines the number of residents from forms filed by property owners. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural … Comptroller Thomas P. DiNapoli. “New York has thousands of water systems supplying drinking water but, as we’ve seen in other states, this critical …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli: State Tax Receipts Outpaced Projections Through December
… use tax collections totaled $17 billion which were 2.1%, or $353.8 million, higher than the same period last year but … largest share of these taxes, increased by $320.8 million, or 2.1% over last year. Business taxes, which include … December totaled $172.3 billion, which was $8.7 billion, or 5.3%, higher than last year for the same period, primarily …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. Haverley … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftCity of Long Beach – Budget Review (B20-7-3)
… review issued in May 2019. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… [read complete report – pdf] Audit Objective Determine whether the Village … or Report the results of the Village’s fiscal activities for the past four fiscal years to the public, as required by … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20State Comptroller DiNapoli Releases Audits
… and Use of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in August 2019 found that DEC had made … Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2020-F-13) … report. Department of Health (DOH): Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… the city’s Program to Eliminate the Gap (PEG) have helped New York City balance its $112.6 billion budget for city … The city expects its $5.1 billion budget shortfall in FY 2025 to reach $7.9 billion in FY 2027, with cumulative gaps … assumptions to funding partners. For its part, the federal government also must provide states and local governments …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… the travel card charges and out-of-pocket expenses to the expense report, and submitting the expense report … amounts not paid back within 30 days of the expense report date in which the Due to State was created. It is important … prior to the employee’s departure – especially in cases of retirement or termination. However, there may be unforeseen …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 91-55
… Debt Limits (exclusion from - calculation of net revenues for exclusion for self-liquidating indebtedness) WORDS AND PHRASES -- "Cost … the imposition of heavy tax burdens on future generations (Report by the New York State Constitutional Convention …
https://www.osc.ny.gov/legal-opinions/opinion-91-55DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Rehabilitation Support Services Inc. (RSS) which, in 2014, claimed nearly $7.8 million in expenses to provide 708 beds … in recommended disallowances and questioned additional claimed costs totaling over $848,000. "The Office of Mental … populations, steps must be taken to protect public funds that support important services for those in need." …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-provider