Search
Assessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesWilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Town of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Receiver, who resigned during our audit, did not properly bill, collect or disburse taxes, fees and penalties. The … on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152) , …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … and AML. Develop and implement procedures for periodic price accuracy testing. County officials disagreed with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… report – pdf] Audit Objective Determine whether the Niagara County (County) Department of Weights and Measures … Determine whether the Niagara County County Department of Weights and Measures …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … the Director did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… user accounts, maintained adequate inventory records for information technology (IT) equipment and developed an IT … system. Key Recommendations Develop written procedures for managing network user accounts. Maintain complete, … user accounts maintained adequate inventory records for information technology IT equipment and developed an IT …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyDiNapoli Releases Executive Budget Report
… analysis of the $154.6 billion Executive Budget released today by State Comptroller Thomas P. DiNapoli. This report, … count on extraordinary one-time windfalls to pay our bills down the road. The Executive Budget reflects better times and … the General Fund balance is projected to be $3.2 billion – down from an end-of-year peak of $7.3 billion two years …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Agencies Bulletin No. 1989
… 3010210 Fire & Safety Rep 007115 7886110 Food Service Worker 1 003264 3124200 Food Service Worker 2 003266 3124300 Food Service Worker 3 003268 3124400 Habiltatn Spec 1 004919 3930100 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.1
… the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles … NYSCOPBA, and Council 82 (C82) allows OPWDD to establish a temporary overtime rate of 2.5 times the employee’s regular … the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19891-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.2
… the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles … NYSCOPBA, and Council 82 (C82) allows OPWDD to establish a temporary overtime rate of 2.5 times the employee’s regular … the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19892-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989.3
… the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles … NYSCOPBA, and Council 82 (C82) allows OPWDD to establish a temporary overtime rate of 2.5 times the employee’s regular … the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19893-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over … The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… of clients primarily related to coordination of medical care treatment and community mental health plans. Cleaning – … Educational Services 55062 Educational Services Independent educational consultant engaged to assist … 55090 Accounting Accounting services provided by an independent contractor that DO NOT involve auditing services. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… Bureau (John Creamer, Emily A. Shrider, Kalee Burns and Francis Chen), Poverty in the United States, 2021 , September … Bureau (John Creamer, Emily A. Shrider, Kalee Burns and Francis Chen), Poverty in the United States, 2021, September … Bureau (John Creamer, Emily A. Shrider, Kalee Burns and Francis Chen), Poverty in the United States, 2021 , September …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… to transfer $1 billion from the Retiree Health Benefits Trust into the operating budget, and by doubling the … The city’s unfunded obligation for post-employment benefits other than pensions grew by nearly $39 billion to … agreement between the city and the Municipal Labor Committee, which represents the city’s unions. The city has …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsState Comptroller DiNapoli Releases School Audits
… , Southampton Union Free School District and the Valley Stream Thirteen Union Free School District . State … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … cannot monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… The size of New York City’s immigrant workforce was flat over nearly a decade, according to a new report from New York State Comptroller Thomas P. DiNapoli. Through 2023, … The size of New York Citys immigrant workforce was flat over nearly a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peak