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Village of Suffern – Budget Review (B22-6-2)
The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/suffern-village-budget-review-b-22-6-2.pdfVillage of Suffern – Budget Review (B21-6-2)
The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2021-22 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/suffern-budget-review-b21-6-2.pdfSummary of LOSAP Regulations
Summary of LOSAP Regulations local approval of State administration of the program
https://www.osc.ny.gov/files/local-government/resources/pdf/losapregsummary.pdfVillage of Maybrook – Financial Condition (2020M-54)
Determine whether the Board and Village officials appropriately managed the Village’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/maybrook-2020-54.pdfThe Continued Decline in Affordable Housing in New York City - June 2013
This report is the third issued by the Office of the State Comptroller since 2009 concerning affordable housing in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2014.pdfVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
Determine whether the Board adequately monitored cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/broadalbin-2020-76.pdfTown of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
Determine whether Town officials ensured that the Supervisor’s disbursements were proper and the Clerk’s cash receipts were properly billed, collected and depos
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-2019-194.pdfTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfState Agencies Bulletin No. 825
… of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … Public Employees Federation (PEF). The agreement provides for a retroactive 3% General Salary Increase and an increase … Salary Increase April 1, 2007 The legislation provides for a retroactive 3% Salary Increase for employees in graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/825-april-1-2007-and-april-1-2008-salary-and-other-increases-employeesDiNapoli: Service Delivery Critical to Ensure New York City’s Continued Recovery
… to reach 300,446 employees. The city’s pre-pandemic hiring was largely driven by new teachers and support staff for … provide certain services in FY 2021. In FY 2021, attrition was lower than pre-pandemic averages at most agencies, but hiring was frozen for non-essential and non-revenue generating …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-service-delivery-critical-ensure-new-york-citys-continued-recoveryFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfOpinion 2010-3
… Protection Contracts (cost of debt service of fire company as part of "definite sum"); (not subject to … of a fire protection district and an incorporated fire company is subject to a public hearing, but is not required … or authorized to be subject to a referendum. The fire company's debt service expenses for its debt incurred to …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former … in additional pay with no evidence of approval. Town of Lincoln – Town Clerk (Madison County) The former clerk did …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-361
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … (3.00%) Salary Increase and to provide instructions for payments not processed automatically. Affected Employees: … With Pay, Leave of Absence (only if the Action/Reason code is LOA/MLS – Mil Stip) An employee who is an incumbent of a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingTown of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… report - pdf ] Audit Objective Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process. Determine whether the Town … Key Findings The Board did not provide adequate oversight of the disbursement process and the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Report on the State Fiscal Year 2017-18 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2017
As our nation enters its ninth year of economic expansion, New York State faces some signs of increasing fiscal challenges.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2017-18.pdfOther Bulletin No. 13
… for at least six (6) pay periods; and The promotion was temporary and the employee has been reinstated to their … another lower graded qualifying position; or The promotion was permanent, but the demotion occurred: in lieu of layoff; … Eligible for Payment Due to Demotion If an employee was ineligible on 9/30/10 and becomes eligible in 2010-2011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sumCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfOpinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… in November 2017 after the elderly victim reported the incident to officials. A search warrant executed by NCDA …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-scheme