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Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Wyandanch Union Free School District – Budget Review (B25-7-3)
… ’s general fund as of June 30, 2019. Local Finance Law (LFL) Section 10.10(d) requires municipalities and school … of $23,336,380, which is within the limits established by law. Key Recommendations This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Opinion 93-1
… that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy … COUNTY LAW, §§401(3), 502, 526(1): An assistant county attorney or a deputy county clerk, treasurer or commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 89-38
… AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the … the school district will purchase insurance to provide for payments to the surviving spouses of those retired school …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Selected Programs to Assist Businesses in New York City
… Supporting Small Businesses ( 2020-N-10 ), we reviewed the Employee Retention Grant program and SBS’ actions to …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityPayroll Improvement Project Bulletin No. PIP-014
… Purpose The purpose of this bulletin is to notify agencies of the new arrears process for employees enrolled in the … for their ORP/VDC plan are affected. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsDiNapoli Examines Faltering LinkNYC Program
… In an audit released today , New York State Comptroller Thomas P. DiNapoli …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli Announces Oil Spill Fund Agreement With St. Lawrence County
… can collaborate to restore contaminated land to public use." The Oil Spill Fund, which is administered by … Fund is responsible for protecting the environment and public health by ensuring the expeditious cleanup of …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-announces-oil-spill-fund-agreement-st-lawrence-countyState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire … collections. Employees were using one computer account to process parking decals and not retaining information related …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1037
… Purpose To describe the new process for withholding taxes and reporting wages when an overpayment … Federal, Social Security, Medicare, State and Local tax withholding and taxable wages reported on the Form W-2 (Wage … the heading “Impact on Employee” in this bulletin. Federal Withholding Tax Refunds cannot be made for Federal, State and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsOpinion 90-53
Whether a village may contract with a private corporation to exercise the powers and perform the duties of the positions of assessor building inspector and deputy road commissioner and to perform services as a zoning consultant
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 93-17
… NOTES -- Permissible Uses (pre-payment of certain employer retirement contributions) -- Referendum Requirements (for pre-payment of certain employer retirement contributions) …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… of fulfilling this mission, New York State developed the NY Rising Housing Recovery Programs (NY Rising), along with … U.S. Department of Housing and Urban Development CDBG-DR funding to address the devastation from these storms, … and $35.8 million in National Disaster Resilience Grant funding. GOSR has used these funds to assist impacted …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Agencies Bulletin No. 781
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … who are members of NYSCOPBA, Inc. and are currently in or have been in Bargaining Unit 21 at any time since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Cicero Fire District – Financial Condition (2023M-132)
… whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … strength of the fund for generations to come.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the quarter. Its audited value was $248.5 billion as of March 31, 2023, the end of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterScio Central School District – Capital Assets (2024M-45)
… complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be located. The missing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Selected Aspects of Discretionary Spending
… Purpose To determine whether the Rochester-Genesee Regional … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Rochester-Genesee Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0