Search
Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … $835,790. Key Findings The previous Clerk-Treasurer did not provide regular monthly financial reports but did provide … year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April through …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Opinion 2000-5
… are not required by law to be paid into any other fund or account." Highway Law §141 contains requirements with respect … (i.e. town outside village) general fund to a section 141 account having the same tax base. Section 285-a authorizes … moneys from section 141 accounts into any other fund or account (see, e.g., 1984 Opns St Comp No. 84-60, p 76; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Department of Transportation Bulletin No. DOT-37
Department of Transportation Bulletin No DOT36 2020 Shift Lump Sum Payment for the Winter Maintenance Season
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonDiNapoli: Local Sales Tax Collections Grew in 2025
… totaled $24.4 billion in calendar year 2025, an increase of 4.5%, or $1 billion, from 2024, according to a report … average annual growth rate from the 2010 to 2019 period of recovery following the Great Recession and before the … policy changes at the federal level to affect every level of government funding, as well as the continued impact of …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-local-sales-tax-collections-grew-2025Oversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). … Key Findings Department officials have made progress in correcting the problems identified in our initial report. Of the eight prior audit … as of March 7 2014 of the eight recommendations in our initial audit report Oversight of Grants …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followCUNY Bulletin No. CU-731
… sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, Tax-Favored Benefits, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2023
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2023.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2024
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2024.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23)
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23.pdfPocatello Fire District - Audit Follow-Up (2016M-301-F)
… to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fSelected State Agencies’ Roles in Financial Literacy (2020-S-53) 180-Day Response SUNY
To determine selected State agencies’ roles in providing financial literacy offerings, including how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s53-responseSUNY.pdfCity of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… company was arrested for allegedly stealing over $100,000 from the company over a four-year period, State Comptroller … County District Attorney James Ritts, and Ontario County Sheriff David Cirencione announced today. The defendant, Jill … to provide a most valuable service, the larceny of funds from the departments must be investigated and prosecuted," …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. … and one elected student trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings … were one. The President assumed the Board’s responsibility for establishing salaries and authorizing benefits for senior …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
Determine if 17 school districts used their resources and two charter schools used their financial resources to implement district-wide school safety plans.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-ms-1.pdfCompliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followLocal Sales Tax Sharing in New York State
… is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties … State Comptroller’s 2020 update on Understanding Local Government Sales Tax in New York State . …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateState Agencies Bulletin No. 837
… Purpose To advise agencies of the change in providing corrected wage information to … Form W-2c for the prior year must be issued but the amount of Wages, Tips and Other Compensation (Box 1) is not to be … through an AC 230, will not result in a reduction of the Federal wages reported in Box 1 of the W-2 that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/837-change-processing-form-w-2c-corrected-wage-and-tax-statement-andTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Town of Carroll – Town Clerk (2022M-20)
… and other State agencies within the required time frames. Retain adequate supporting documentation and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20