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Accounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfComptroller's Preliminary Report on the State Fiscal Year 2013-14 Enacted Budget, April 2013
The Enacted Budget restrains spending growth after several years in which funding for many programs has been reduced or held flat.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2013-14.pdfInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated … To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… which limited accountability. In addition, users could delete records from the financial system, and employee … Key Recommendations Ensure fees are charged according to Board-approved fee schedules and deposited timely. … recording and depositing. Review collection activities to ensure accountability and cash is safeguarded. Restrict …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… overpayments totaling $788,487, which included $55,423 in fraudulent claims, and underpayments totaling $48,728. Based … determine appropriate steps to prevent reoccurrence when fraudulent payments or other significant issues are … to detect and prevent erroneous, inappropriate or fraudulent UI benefit payments, as detailed above. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… employees and the company's shareholders." A derivative lawsuit allows shareholders to take legal action on behalf of … of the company. Among its requests for relief, DiNapoli's lawsuit seeks to have Wynn Resorts' take "necessary actions …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … agreements. Key Findings The Board entered into written staff services agreements (agreements) with Naturally Lewis, … (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1DiNapoli: Former Town of Marion Court Clerk Pleads Guilty to Theft
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco and the New York State Police announced today that the former court clerk for the Town of Marion, Eileen Steurrys, pleaded … the plea, prosecutor John J. Ferlicca of the Wayne County DA’s Office said, “The auditors from the State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-town-marion-court-clerk-pleads-guilty-theftHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… - pdf] Audit Objective Assess whether payments to certain City officers and employees for unused leave accruals were … authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Selected Management and Operations Practices (2020-S-38)
To determine whether the New York Power Authority’s (NYPA) electric vehicle initiatives and programs placed the Charge NY and Charge NY 2.0 charging stations in locations where the intent of these initiatives could be achieved. We also determined whether NYPA’s EVolve NY program met its initial ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s38.pdfVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… P. DiNapoli today announced that United States Steel Corporation has agreed to the New York State Common … Inc. Qualcomm Inc. Southwest Airlines Co. 2012 CSX Corporation The Kroger Co. PG&E Corporation Reynolds American Inc. R. R. Donnelley & Sons … Thomas P DiNapoli today announced that United States Steel Corporation has agreed to the New York State Common …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
Town of Chazy Water and Sewer District Financial Operations 2017M42
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and … the former Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of … Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of … Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town Supervisor and four Board members. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … Determine whether the costs reported by Aspire of Western New York on its CFR …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the New …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148