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State Agencies Bulletin No. 1364
… previously issued Form W-2s (non-monetary related changes do not appear on this report), including the tax year, batch …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxOpinion 2004-8
… corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded … Village of Weedsport 1 General Municipal Law §6-p also does not provide authority for the proposed reserve fund. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library … sponsor) EDUCATION LAW, §259(1): Library fund moneys of a village public library held in the custody of the village … be levied and collected annually with general taxes of the municipality or school district which established the …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Agencies Bulletin No. 286
… exclusion X Above the $5,250 annual threshold and does not meet the requirements of the working condition … of the working condition fringe benefit exclusion X Does not meet the requirements of the working condition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsAdministration of the Contract With the Center for Urban Community Services
… services. The New York State Office of Mental Health funds about 75 percent of this contract. CUCS receives …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 89-20
… OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL … LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a fire district located within …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Citywide Payment Services and Standards – Controls Over Payments
… uses. In May 2022, CPSS reports showed $20.6 million in real property tax payments under FAIRTAX (a system to record all taxes received by the City, including real property tax) despite the fact that the FAIRTAX system …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDiNapoli: MTA Budget Gaps Return
… After a brief period of financial stability secured by an infusion of state funds last year, the Metropolitan Transportation … pass. “A year ago, the MTA was looking forward to a period of solid fiscal health, but its financial condition has …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Releases Analysis of Federal Funding for New York City
… on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs … to its most vulnerable residents, notably education, social services, and housing. Federal funds also provide … Block Grant Related Report Review of the Financial Plan of the City of New York (February 2025) … New York Citys …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… and limited oversight of mental health education for students, an audit by New York State Comptroller Thomas … upheaval caused by the COVID-19 pandemic created a crisis for many students in New York, but not enough is being done … students, schools are often considered the natural and best setting for comprehensive prevention and early …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … September 23, 2013. Background The Virgil Fire District is a district corporation of the State, distinct and separate … the claims at biweekly Board meetings. However, because it is not reviewing monthly bank statements or bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for … through August 31, 2014. Background The Schenectady County Industrial Development Agency is an independent public development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could not verify that all …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background … extended benefits totaling approximately $7.1 million for 58 projects during our audit period. Key Findings The … IDA (SCIDA) has established a Uniform Tax Exempt Policy for both general and specific-purpose projects. The policies …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
Town of Canandaigua Fund Balance Water Operations and Information Technology 2017M109
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Yaphank Fire District – Claims Processing (2013M-51)
… Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board simply receives a … of the Board’s audit. Key Recommendations Ensure that all claims, other than those exceptions allowed by Town Law, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mOrleans County – Department of Social Services (2012M-222)
… 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is … as age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child … and appropriately filed in the image repository for all clients. Require clients to provide work and/or school …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222