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Town of Friendship – Justice Court Operations (2021M-15)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … required. Monthly accountabilities were not performed. As of December 1, 2020 the Town Board (Board) had not completed an audit of the 2018 and 2019 records, as required. As a result, the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Village of Palmyra - Justice Court Operations (2019M-202)
… Determine whether the Justice provided adequate oversight of the Justice Court (Court) to ensure receipts were … cash balances exceeded known liabilities by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the … Determine whether the Justice provided adequate oversight of the Justice Court Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67City of North Tonawanda - Financial Condition (2020M-90)
… practices and poor financial management have left the City in a vulnerable financial position. Key Recommendations Take … Closely monitor finances to prevent further decline in financial condition. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90Bemus Point Central School District - Financial Management (2019M-216)
… than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 percent of 2019-20 appropriations, exceeding the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Claims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12-response.pdfMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… our initial audit report, Monitoring and Administration of Public Protection Grant Programs ( 2019-S-21 ). About the Program The Division’s mission is to enhance public safety by providing resources and services that inform … our initial audit report Monitoring and Administration of Public Protection Grant Programs 2019S21 …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followLicensing and Monitoring of Proprietary Schools (Follow-Up)
… utilize its database to identify warning flags of future closures. Key Findings Department officials made significant …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followInternal Controls Over Selected Financial Operations (Follow-Up)
… Alcoholic Beverage Control Law (Law), creating the State Liquor Authority and the Division of Alcoholic Beverage … potentially fraudulent charges. Per the OSC Travel Manual, which SLA uses for its travel procedures, employees should … expenses. The objective of our initial audit, which was issued September 2020 and covered the period April …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followOversight of Runaway and Homeless Youth (Follow-Up)
… to meet the needs of RHY. In 2021, there were 132 OCFS-certified RHY programs with a total capacity to serve 1,159 … opt to receive funding; the other counties do not, and certified residential RHY programs do not operate in those … annually (within 364 days of the prior inspection) for all certified RHY programs and facilities. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followGrowth in Local Sales Tax Collections Slows in the First Half of 2019
Local sales tax collections for the first half of 2019 totaled $8.8 billion in New York State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-local-sales-tax-collections.pdfLGAC - Annual Investment Report - 2019
New York Local Government Assistance Corporation annual investment report for the fiscal year ended March 31, 2019.
https://www.osc.ny.gov/files/debt/pdf/lgac-investment-2019.pdfNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… in Nassau and Putnam counties to 24.4 percent in the Bronx. Overall, 34 counties had rates under 12 percent; 11 … (15.9 percent), as well as three in New York City — the Bronx (24.4 percent), Brooklyn (17.8 percent), and Manhattan … and poverty declined by 5.6 percentage points in the Bronx. Counties with historically low poverty rates …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeState Agencies Bulletin No. 1674
… to employee business expense reimbursements require withholding and Form W-2 reporting on any excess amounts … be added to the employee’s taxable gross wages, for tax withholding purposes, and are subject to employment and … income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1714
… Employees New York State employees who are members of the VDC Background On March 16, 2012, the Governor signed … This Legislation authorized the creation of a new Tier 6 pension plan that included a Voluntary Defined Contribution … to $100,000.00 5.75% More than $100,000.01 6% The Benefit Plans and the narrative descriptions are found below. Note : …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcSelected Management and Operations Practices (Follow-Up)
… included in our initial audit report, Selected Management and Operations Practices ( 2020-S-38 ). About the Program … requires the State Comptroller to audit NYPA’s management and operations at least once every 5 years. NYPA officials … increase sales of EVs by 40,000 over the following 5 years and encourage the State to create a statewide network of up …
https://www.osc.ny.gov/state-agencies/audits/2025/10/03/selected-management-and-operations-practices-followDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from … Columbia County, Thorne was allowed to work remotely from North Carolina since 2015 with an annual salary topping … Rescue Squad Business Manager Sara Thorne of Forest City North Carolina for allegedly stealing more than $17000 from …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and whether funds at these developments are being used for intended purposes. The audit covered the period from … often enter into written agreements with agents for management services, which must be approved in writing by … failed to provide a safe and clean living environment for their residents and commercial tenants and used …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… New York State Comptroller Thomas P. DiNapoli today announced the launch of new online dashboards to track data for key industry sectors … State Comptroller DiNapoli today announced the launch of new online dashboards to track data for key industry sectors …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recovery