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Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… for Woodlawn Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were … Provide training to employees on how to complete daily tally sheets and ensure that sheets are completed …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Moravia Central School District - Fuel Inventory (2019M-183)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Westfield - Real Property Acquisition (2019M-119)
… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… whether District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and reconciliations are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… Key Findings District officials did not: Use competitive methods to select 10 of 16 professional service providers who …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Amity - Town Clerk (2018M-183)
… but were not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were … and remit all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183REACH Academy Charter School - Cash Disbursements (2019M-130)
… approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards … are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of … action. Appendix B includes our comment on an issue raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130DiNapoli: Queens Economy Takes Off
… numbers in job creation. This is good news for the hard-working men and women who live in our borough. Still, … (D-East Elmhurst). “Our immigrant population works hard, creates new business opportunities and makes Queens the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-queens-economy-takes-offDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… on the public's behalf.” Royal, 55, admitted gassing up at the VFA pump and using his chief’s truck for his …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… impact may be on their state and local budgets. Given the rush to judgement, it is hard to conclude that the members of …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformState Agencies Bulletin No. 2084
… bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is either: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Agencies Bulletin No. 2167
… bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected … for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is either: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023Social Security – Federal Funding and New York
… each of the following counties: Suffolk ($641.6 million), Queens ($583.2 million), Nassau ($575.8 million) and Kings … were over 300,000 beneficiaries in each of three counties: Queens, Kings and Suffolk. Social Security Benefits Paid and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/social-securityState Agencies Bulletin No. 2369
The purpose of this bulletin is to notify agencies of updates to the process for requesting a stop payment for a replacement reversal or exchange of a NYS payroll paper check through PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2369-request-stop-payment-replacement-reversal-or-exchange-new-york-stateState Agencies Bulletin No. 2276
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees: Employees receiving a 2024 Form W-2 are affected. Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024State Agencies Bulletin No. 2377
… to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for others. Affected Employees: Employees receiving a 2025 Form W-2 are affected. Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in service) GENERAL MUNICIPAL LAW, §92(1): The estate of a town employee who dies while in service generally is not … Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfReview of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdf