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Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Town officials on their use of these moneys to reduce the tax levy and build fund balance, we urge the Board to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… the Board has adopted budgets that were not based on sound and realistic estimates of expenditures, and the … taxpayers. Establish written policies required by law and sound business practices for Village operations, including an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96City of Newburgh – Budget Review (B6-13-21)
… its 2015 budget. The City’s proposed budget complies with the tax levy limit. Key Recommendation Review projected …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21State Agencies Bulletin No. 1420
… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are required to use the online process for all active agency codes. The current paper … PayServ, which agencies can use to certify their payroll online. The navigation path for this new page is: Main …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… accounted for some Department funds, she did not properly account for funds associated with the Center’s operations. … The former Director opened an unauthorized bank account in 2004 which the Board was not aware of, deposited Center funds in the account and wrote questionable checks from that account for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011, the general fund’s results of operations aggregated to net operating deficits of $8.9 million, mainly due to over-estimation of certain revenues in adopted budgets. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCity of Newburgh -- Budget Review (B18-6-12)
… projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of … of collective bargaining agreements when finalizing the 2019 budget. Be mindful of the legal requirement to maintain …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key … internal controls over the receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Ancram – Financial and Capital Planning (Columbia County) … also did not adopt a fund balance and reserve policy. Town of Shawangunk – Sewer District Charges (Ulster County) The … agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-330
… OSC’s automatic processing of the April 2022 Retroactive UCS Uniform and Equipment Allowance (Uniform Allowance … payment with Earnings Code UA5 (Uniform Allowance UCS), OSC will enter the following transactions on the … 2022 or later, with Earnings Code UBA (Uniform Allowance UCS), OSC will enter the following transactions on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andOpinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax … a county and all of the cities within the county, the State Comptroller is not required to approve a distribution …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro … NYS Police Superintendent Steven G James announced that the former treasurer of the Essex County Agricultural Society and former Willsboro …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other Financing Sources, including ten year … Debt Activity and Debt Outstanding Detail schedule on the Tax Stabilization Reserve Account Summary of Cash Advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… has pleaded guilty to felony corrupting the government for the theft of more than $24,000 in auto parts and supplies from the state. The thefts took place … Office prosecutes all crimes, but we look very closely at crimes committed by public employees,” said D.A. Gabor. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… New York State Comptroller Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New … to pay more than $4,000 to fund Henry’s health insurance. "Columbia County taxpayers have reason to be very grateful for … State Comptroller DiNapoli Columbia County District Attorney Paul Czajka and the New …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageCost-Saving Ideas: Containing Employee Health Insurance Costs
… spouse’s plan or another secondary source, offer them the option of a cash payment in lieu of health benefits. This … and monitoring, insurance incentives, and fitness and nutrition programs. Examples include discounts for … – This includes offering incentives for reporting health care billing errors. Evaluation of current plan options – …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsOversight of Private Career Schools
… whether the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career … The New York State Education Law (Law) requires the Bureau to oversee and monitor non-degree granting private …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… Purpose To determine whether New York City Department of Education (DoE) officials … period July 1, 2011 to October 17, 2014. Background The New York City Department of Education (DoE) is the largest … a high priority for DoE and for government policymakers. New York State’s Safe Schools Against Violence in Education …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresUnified Court System Bulletin No. UCS-355
… the Uniform Blazer Allowance Payments. Affected Employees: NYS Unified Court System (UCS) employees in Negotiating Unit S9 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-change