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State Agencies Bulletin No. 1194
… Immediately. Background Personal use of employer provided vehicle and chauffeur services are fringe benefits. Per the … employee’s income. Personal use of an employer -provided vehicle generally includes use of the vehicle for purposes of commuting to and from an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 92-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … authority to construct and repair any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and avenues are narrower than the width of …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Selected Aspects of Toll Collections
… assess and collect toll revenues for use of the Thruway. In November 2020, the Authority completed a system-wide … with Tolls by Mail accounting for approximately 10%. During the 3 years beginning January 2019, the Authority … Massachusetts) for registration suspensions. Ensure that all images rejected by the automated process that are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… ridership in 2026. According to the MTA’s fall 2022 rider survey , 41% of subway riders said they use transit …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backCity of Olean – Budget Review (B1-14-1)
… increases be authorized by the Common Council prior to the adoption of the budget. …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… Services, shows that those who abuse the state’s special education system will be held accountable for their … find patterns of mismanagement and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students with special needs are spent as intended and not used to line the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCity of Batavia – Business Improvement District (2017M-283)
… 14, 2017. Background The City of Batavia is located in Genesee County. The City has approximately 15,500 … nine-member City Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is … past 13 years by a total of approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter into …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283DeRuyter Central School District – Financial Condition (2015M-119)
… the past few years and has not adopted a fund balance policy establishing the level of unrestricted fund balance to … operational plan. The Board did not use proceeds from the insurance reserve for authorized purposes and did not budget … Key Recommendations Develop and adopt a fund balance policy that establishes an adequate amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementValhalla Union Free School District – Financial Condition (2015M-333)
… the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. Key Recommendations Develop realistic budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Town of Windsor – Financial Management (2025M-24)
… balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing … and highway fund TOV, the three main operating funds, during the four-year audit period. As a result, more taxes …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s … Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted in a cumulative … plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Farmingdale Union Free School District – Financial Condition (2016M-235)
… The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and Babylon in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235South Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating surpluses totaling approximately $10.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Sweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of Morris – Fund Balance (2017M-58)
… 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 … Village of Morris Fund Balance 2017M58 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Tonawanda City School District – Information Technology (2023M-102)
… officials properly secured user account access to the network and managed user account permissions in financial … network user accounts. Properly manage permissions for 517 user accounts in the student information application by ensuring accounts were locked or disabled when an employee separated from the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Overview – Improving the Effectiveness of Your Claims Auditing Process
… New York State Comptroller (OSC) has written this guide as a resource for those governing bodies and officials who are … the information contained in this guide will be valuable to new board members and inexperienced claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain experience auditing claims. The …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188