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Comptroller DiNapoli Releases Municipal Audits
… Village of Clayville , Cortland Housing Authority , Essex Fire District #2 , Lockport Public Library , Port Washington … to the companies and the public. Furthermore, by relying on net assets to fund budget shortfalls, the department is … of accumulated net assets. Roosevelt Fire District – Fire Station Project (Dutchess County) Auditors reviewed the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsOpinion 94-33
… rules and regulations. We have been asked whether "active life retired members" and "life retired members" of a fire department for which a …
https://www.osc.ny.gov/legal-opinions/opinion-94-33VendRep System Guide for Vendors
… Document, spreadsheet, or image file types are allowed (doc, wpd, xls, qpd, pdf, jpeg, etc.) Executable, archived or …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… all New Yorkers.” Taxpayer Filings in 2020 and 2021 PIT is New York’s largest revenue source, with $60 billion in tax … PIT returns filed since 2009. This “churn” of taxpayers is important to closely examine and monitor. Nearly … accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… are Board approved. Consult with the Village Attorney about recovering the overpayments noted in the report and …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Hauppauge Union Free School District – Leave Accruals (2022M-150)
… records that we tested. The District may incur $46,271 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days. Ten … Recommendations Ensure leave accruals are accounted for in accordance with written procedures, CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that … did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of New Windsor – Information Technology (2020M-137)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town … guidelines for the protection of IT assets and data against loss or destruction. Ensure online banking agreements … IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Pittsfield Fire District – Board Oversight (2016M-305)
… period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Village of Warsaw – Justice Court Operations (2021M-214)
… report - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections … . For example, they did not perform adequate monthly bank reconciliations or accountabilities. Did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Village of Arkport – Water Fund Financial Operations (2020M-45)
… action. Appendix B includes our comment on an issue raised in the Village's response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45State Comptroller DiNapoli Releases School Audit
… the following school district audit was issued. East Rockaway Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditRocky Point Union Free School District – Financial Condition (2015M-170)
… period July 1, 2013 through March 31, 2015. Background The Rocky Point Union Free School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly … audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all … the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key Recommendations Audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mState Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … proper department purposes. Main-Transit Fire Department – Banquet Hall Disbursements and Collections (Erie County) The …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… more than $236,000 from various social welfare programs and almost $325,000 in state unemployment insurance (UI). The … the eligibility of jail inmates for welfare payments, and by a combination of potential fraud and delays providing … make ends meet, not provide jailed criminals with a free ride,” DiNapoli said. “Counties, working together with state …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsOpinion 89-56
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Compensation (authority to make incentive payments to employees who report health care services billed but not provided) COLLECTIVE BARGAINING -- … law or restrictive public policy ( Board of Education v Yonkers Federation of Teachers , 40 NY2d 268, 386 NYS2d 657; …
https://www.osc.ny.gov/legal-opinions/opinion-89-56SUNY Bulletin No. SU-271
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a 2017 one-time … Lump Sum payment and must include the payment amount. The roster must be signed by the campus president and forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-271-2017-state-university-new-york-suny-management-andState Police Bulletin No. SP-131
… Association (NYSPIA) and provides for an annual Holiday Compensation (Bonus) payment for employees who are … Active or Paid Leave status on 11/1/10 are eligible for a Holiday Bonus payment in the amount of $1,536. Eligible … OSC Actions OSC will automatically pay the 2010 Holiday Bonus to eligible Police Investigators who are Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-131-2010-state-police-holiday-bonus-payment