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State Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … the operating bank account balance was understated by more than $377,000 and the capital reserve balance was … (Westchester County) The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to balance its …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … However, because the district overestimated expenditures by $19 million over the three-year period, the appropriated … safeguard personal, private and sensitive information on district servers. North Shore Central School District – …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsHolocaust Survivors
… of such an account, or you are an owner’s heir, you may write to this Office and our staff will conduct a thorough search of our records. Write to: Office of Unclaimed Funds Re: Holocaust Era …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsOpinion 91-57
… the municipality ( cf . Local Finance Law, §165.00[a]), it is our opinion that the requirement to keep library moneys in … of the use, disposition, and expenditure of those moneys is vested in the library board of trustees even if the municipal treasurer is the custodian of library moneys. (Education Law, §§226[6], …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Access to Preschool Special Education Services
… Objective To determine if the State Education Department (SED) is effectively overseeing preschool special education in compliance with all applicable laws and … To determine if the State Education Department SED is effectively overseeing preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesOversight of Chemical Dependence Residential Services
… review that was past due. Of these 76 Programs, 49 (64%) were more than a year past due for a recertification …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesState Comptroller DiNapoli Releases State Audits and Examinations
… routinely inspect the sites to ensure that prevailing wage rates were posted, as required. Department of Corrections and … and Development (HPD): Administration of the Article 8-A Loan Program (Follow-Up) (2016-F-24) An initial audit issued … whether the loans awarded by HPD under the Article 8-A Loan Program were being used only for qualified projects and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsOpinion 94-28
… Duties (authority to pay expenses associated with advance planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties … wastewater treatment. Presently, there exists only one sewer district within the county. The study was …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 91-44
… in the opinion. FIRE COMMISSIONERS -- Compensation (health insurance) FIRE DISTRICTS -- Appropriations and Expenditures (health insurance for fire commissioners) INSURANCE -- Health Insurance (authority to cover fire … commissioners of a fire district may be provided health insurance through the State health insurance plan at the …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Title I Grants to Local Educational Agencies – Federal Funding and New York
… through four statutory formulas that are primarily based on census poverty estimates and the cost of education in each … January, the City has increased budgeted Title I funding by $100 million in FY 2025, bringing it more in line with … per-school Title I allocation was $533,907; allocations by school vary widely based on need, grades served and other …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… not prepare and file the 2024 AFR with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that … is a list of the balances of the accounts in a ledger kept by double entry, with the debit and credit balances shown in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Town of Denmark – Claims Auditing (2026M-32)
… the individual claims and signed and dated each claim voucher to document their review and approval. The report …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … the library’s business manager ensured that individuals on the payrolls were bona fide employees and, as such, were … were made; or obtain an audit of the district’s records by an independent public accountant. Warsaw Fire Department – …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsTransforming the Procurement Function
… or consolidation actions. Key Recommendations Define and distinguish Transformation-related from … monitor the progress toward their completion. Clearly define cost savings and cost avoidance for the Procurement …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionUnified Court System Bulletin No. UCS-332
… following employees are affected: Employees represented by Communication Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in Bargaining Unit SK who reside … gross wages, for tax withholding purposes, and reflected on the 2023 Form W-2 (Wage and Tax Statement). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2305
… Purpose: The purpose of this bulletin is to inform agencies of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax … The purpose of this bulletin is to inform agencies of the processing requirements for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2305-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2025Safety of Seized Dogs
… 1, 2015 to October 20, 2017. Background Article 7 of New York’s Agriculture and Markets Law (Law) empowers the … for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsHeat and Hot Water Complaints (Follow-Up)
… services can file a complaint through New York City’s 311 municipal service system (NYC311). Complaints are …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followState Agencies Bulletin No. 1985
… Purpose The purpose of this bulletin is to inform agencies of processing requirements for employees who claim exempt from Federal, State, and/or Local tax … year 2021 and intend to claim exemption in 2022 must file a new Form W-4 by February 15, 2022 to claim exemption for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Agencies Bulletin No. 2099
… Purpose The purpose of this bulletin is to inform agencies of the processing requirements for employees who claim exempt from Federal, State, and/or Local tax … The purpose of this bulletin is to inform agencies of the processing requirements for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2099-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2023