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DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… popular scams include using questionable social security numbers and intentionally misstating deductions. For access …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsRye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … to the same month in 2023 according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearCity of Salamanca – Employee Benefits (2023M-96)
… $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review performed by the individual who received the … payment could have been made based on inaccurate leave accrual records. These exceptions occurred because the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96DiNapoli: Local Sales Tax Collections Increased by 4% in August
… in August continue a pattern of moderate increases in 2023,” DiNapoli said. “With overall growth having all but … monitor cash flow for the foreseeable future.” For August 2023, compared with August 2022: New York City’s collections …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … and periodically test the disaster recovery plan. Adopt a breach notification policy or local law consistent with the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and … did not maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor … paid additional costs of $51,400 to have the accounting records created, the annual financial report (AFR) for 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… the advances or make necessary adjustments to reduce fund balance. Adopt structurally balanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Danby – Claims Processing and Procurement (2022M-127)
… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … when claims are not properly audited, the Board’s ability to effectively monitor the Town’s financial operations is … card purchases, totaling $12,695, reviewed were paid prior to Board audit and 13 purchases totaling $4,936 were never …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many industries, our economic recovery lags the nation, and risks have expanded as the budget process has … businesses, boost wages for health care workers, make green investments and extend relief programs to assist those …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23X.7.B Local Customers – X. Guide to Vendor/Customer Management
… revenues to that Business Unit only and for which a revenue contract reviewed by the Office of the State … (OSC) is not required. (Refer to Chapter XI, Section 7 – Revenue and Repayment Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For example, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School Districts District extraclassroom activity ECA and scholarship funds were properly accounted for and appropriately used
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andState Comptroller DiNapoli Releases Municipal Audits
… following local government audits were issued. Tompkins County Industrial Development Agency – Project Approval and … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Lyons Falls – Financial Management (2013M-393)
… August 31, 2013. Background The Village of Lyons Falls is located in Lewis County and is governed by four Trustees … fund balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393State Agencies Bulletin No. 1946
… agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their … gency name and address corrections may be directed to the Tax and Compliance mailbox. Email requests should indicate " …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxCopiague Fire District– Mechanic Shop Operations (2021M-93)
… condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a … the senior mechanic fixing six privately-owned vehicles during normal business hours; he earned overtime on some of … a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149