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DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of Greenville Highway … "Mr. Williams allegedly abused his position by taking, for his own personal use, fuel that was meant for official public business and paid for by taxpayers," …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesIX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationVillage of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed … of our findings and recommendation, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Croton-Harmon Union Free School District - Professional Services (2019M-51)
… District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 during the audit period. Have written agreements for four professional service … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Village of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … approximately $268,000. Key Finding Village officials have established effective procedures that ensure claims are … for legitimate Village purposes and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Opinion 92-44
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to fringe benefits pursuant to General … AND EMPLOYEES -- Compensation (fringe benefits for police chief pursuant to General Municipal Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time …
https://www.osc.ny.gov/legal-opinions/opinion-92-44NYC Budget Is Balanced but Risks Are Growing
… York City Mayor’s preliminary executive budget for FY 2020 is balanced, but there are risks, including proposed drops in state assistance, potential federal budget cuts and slower … tourism revenue set a new record, consumer confidence is at an 18-year high and wages continue to rise, partly due …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingOpinion 90-33
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … discussed in the opinion. VILLAGE MAYOR -- Deputy (power to appoint officers and employees) VILLAGE LAW, §4-400(1)(c), … of employment with respect to which the mayor may have delegated the power to appoint to another village …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… (or sole) responsibilities. Providing dedicated resources to perform this function will help ensure that this key … a position with claims auditing responsibilities, many have found it to be a successful approach to fulfilling this … board rather than to the department head that may have placed or approved the purchase in question. The claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorCity of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8KIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… [read complete report - pdf] Audit Objective Determine if School officials completely and accurately billed resident districts. Audit Results School officials have maintained adequate proof of residency …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66State Agencies Bulletin No. 921
… located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in … and avoid fines and penalties, it is essential that OSC have accurate and up-to-date information on the work location … location since then. Note: Underfilled NYS positions can have a position code of 9999. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxComptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement
… of avoiding catastrophic changes in our climate, but it will not halt the momentum in the global marketplace where reason still reigns. The transition to a lower carbon future is underway; it is inevitable; and it is the direction the …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreementComptroller DiNapoli Releases Municipal Audits
… Activities (Erie County) The supervisor relied on a certified public accounting firm to maintain town accounting …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… of district boundaries, assessments were not levied on all properties in the district. As a result, assessments …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-14
… envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons … include a self-addressed stamped envelope with their tax payment. You ask whether a tax collecting officer may request … include a self-addressed stamped envelope with their tax payment. The mailing of receipts for taxes is governed by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Fiscal Oversight (Livingston County) The board did not have a contractual agreement with the firm that performed … (2014-MR-2) Of the nine towns audited, six towns did not have adequate funding in 2014 for keeping their roads free of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsOpinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … improvement financed by the issuance of indebtedness that "does not involve the expenditure of a large amount of … indicates, however, that the term was intended to mean the assessed value of taxable real property, as shown on …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Tuition Assistance Program – CUNY York College
… four students who received awards but did not meet the requirements for full-time status and three students who were … who accumulate less than 28 credits and who failed a 100-Level course have their “F” grades automatically converted to NC grades up to two times for any particular course. Several of the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … District – Payroll (Columbia County) The district did not have adequate payroll processes to ensure compensation paid … result, there was an increased risk that collections could have been lost or stolen. Village of Lindenhurst – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3